https://www.taxtmi.com/caselaws?id=152653 The Madras High Court upheld the Board of Revenue's decision to revise the Appellate Assistant Commissioner's order regarding tax exemption on the second sale of a car. The appellant's claim for exemption based on not being the first seller was deemed insufficient. The Court found the Board's revision valid as it required proof of an earlier taxable sale in the State, which the appellant failed to provide. Consequently, the appeal was dismissed, and the assessment by the Deputy Commercial Tax Officer was sustained. en-us Tue, 19 Feb 1980 00:00:00 +0530 Mon, 08 Jul 2013 14:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152653 The Madras High Court upheld the Board of Revenue's decision to revise the Appellate Assistant Commissioner's order regarding tax exemption on the second sale of a car. The appellant's claim for exemption based on not being the first seller was deemed insufficient. The Court found the Board's revision valid as it required proof of an earlier taxable sale in the State, which the appellant failed to provide. Consequently, the appeal was dismissed, and the assessment by the Deputy Commercial Tax Officer was sustained. Case-Laws VAT and Sales Tax Tue, 19 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152653