https://www.taxtmi.com/caselaws?id=150297 Purchases from the customs department could not escape sales tax merely because the department was said to be the first seller. Where the customs department was a dealer, the assessee had to prove the prescribed Rule 26(13) certificate to claim exemption, and no such proof was produced; where it was not a dealer, the assessee was treated as the first seller and the turnover remained liable to single point tax. The turnover was therefore taxable. Nondisclosure of that turnover in the original assessment, later detected from customs records and found to be untrue, justified penalty under Section 16(2), and the revisional enhancement of penalty under Section 34 was within jurisdiction. en-us Thu, 05 Oct 1972 00:00:00 +0530 Sat, 11 May 2013 13:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150297 Purchases from the customs department could not escape sales tax merely because the department was said to be the first seller. Where the customs department was a dealer, the assessee had to prove the prescribed Rule 26(13) certificate to claim exemption, and no such proof was produced; where it was not a dealer, the assessee was treated as the first seller and the turnover remained liable to single point tax. The turnover was therefore taxable. Nondisclosure of that turnover in the original assessment, later detected from customs records and found to be untrue, justified penalty under Section 16(2), and the revisional enhancement of penalty under Section 34 was within jurisdiction. Case-Laws VAT and Sales Tax Thu, 05 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150297