https://www.taxtmi.com/caselaws?id=153532 Reassessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959 was examined on the question of escaped turnover and whether the assessee could be treated as the first seller in the State. On the evidence, the goods had passed through spinning mills, co-operative societies and master weavers before reaching the assessee, so earlier taxable sales in the State could not be excluded and there was insufficient material to treat the assessee as the first seller. The finding was treated as factual and free from any error of law, so the reassessment was not shown to be erroneous and the revision failed. en-us Wed, 21 Jan 1981 00:00:00 +0530 Wed, 24 Jul 2013 16:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153532 Reassessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959 was examined on the question of escaped turnover and whether the assessee could be treated as the first seller in the State. On the evidence, the goods had passed through spinning mills, co-operative societies and master weavers before reaching the assessee, so earlier taxable sales in the State could not be excluded and there was insufficient material to treat the assessee as the first seller. The finding was treated as factual and free from any error of law, so the reassessment was not shown to be erroneous and the revision failed. Case-Laws VAT and Sales Tax Wed, 21 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153532