https://www.taxtmi.com/caselaws?id=153518 An appellate remand was held unwarranted where the existing record already contained reliable evidence, including the registered dealer's testimony, bills and account books, establishing sales of rice to the petitioners. A prior contradictory statement made behind the petitioners' back could not, by itself, displace that later evidence when it was given before the assessing authority in their presence and supported by contemporaneous documents. On that footing, the Court treated the dealer's sale as the first sale and the petitioners' subsequent intra-State sales as second sales exempt from tax. The remand was set aside and the exemption claim was upheld. en-us Fri, 17 Apr 1981 00:00:00 +0530 Wed, 24 Jul 2013 15:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153518 An appellate remand was held unwarranted where the existing record already contained reliable evidence, including the registered dealer's testimony, bills and account books, establishing sales of rice to the petitioners. A prior contradictory statement made behind the petitioners' back could not, by itself, displace that later evidence when it was given before the assessing authority in their presence and supported by contemporaneous documents. On that footing, the Court treated the dealer's sale as the first sale and the petitioners' subsequent intra-State sales as second sales exempt from tax. The remand was set aside and the exemption claim was upheld. Case-Laws VAT and Sales Tax Fri, 17 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153518