https://www.taxtmi.com/caselaws?id=150196 Rule 93-A of the Orissa Sales Tax Rules required tax on a series of motor-vehicle sales to be levied at the first sale by the dealer liable under the Act, and the first-point turnover could not be treated as exempt merely because the vehicles were specified in the purchasing dealer's registration certificate. Tax collected from the petitioners on purchases from the main dealer was therefore collected under a mistake of law. As the assessment order was integrated and covered other transactions as well, only the relevant turnover had to be excluded on reassessment, with refund of tax wrongly recovered on those transactions. en-us Thu, 02 Dec 1971 00:00:00 +0530 Fri, 10 May 2013 10:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150196 Rule 93-A of the Orissa Sales Tax Rules required tax on a series of motor-vehicle sales to be levied at the first sale by the dealer liable under the Act, and the first-point turnover could not be treated as exempt merely because the vehicles were specified in the purchasing dealer's registration certificate. Tax collected from the petitioners on purchases from the main dealer was therefore collected under a mistake of law. As the assessment order was integrated and covered other transactions as well, only the relevant turnover had to be excluded on reassessment, with refund of tax wrongly recovered on those transactions. Case-Laws VAT and Sales Tax Thu, 02 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150196