https://www.taxtmi.com/caselaws?id=128526 Turnover from the supply of telephone insulators and accessories was held not liable to a second sales tax levy under the single-point first-sale scheme. The arrangement was found, on the correspondence and delivery documents, to be a consignment-based supply under which the goods moved directly to the Electricity Board and property passed on delivery there; the transaction could not be artificially split into two sales. The department had to prove a prior taxable sale in favour of the Eastern Electric Company, and that burden was not discharged, so the assessment failed. en-us Wed, 21 Aug 1963 00:00:00 +0530 Sat, 06 Apr 2013 17:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128526 Turnover from the supply of telephone insulators and accessories was held not liable to a second sales tax levy under the single-point first-sale scheme. The arrangement was found, on the correspondence and delivery documents, to be a consignment-based supply under which the goods moved directly to the Electricity Board and property passed on delivery there; the transaction could not be artificially split into two sales. The department had to prove a prior taxable sale in favour of the Eastern Electric Company, and that burden was not discharged, so the assessment failed. Case-Laws VAT and Sales Tax Wed, 21 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128526