https://www.taxtmi.com/caselaws?id=153940 A dealer claiming deduction for turnover of goods taxable at the first point under the Goa, Daman and Diu Sales Tax Act was not required to produce proof of first-point tax payment where the first sale was exempt under section 10, because no tax was payable or paid at that stage and insisting on proof would defeat the deduction scheme. Indian-made foreign liquor remained a first-point taxable commodity, but the statutory exemption of the first seller did not shift the tax incidence to the subsequent dealer on the facts found. The reference was answered against the revenue, and the assessee succeeded. en-us Wed, 01 Dec 1982 00:00:00 +0530 Thu, 01 Aug 2013 18:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153940 A dealer claiming deduction for turnover of goods taxable at the first point under the Goa, Daman and Diu Sales Tax Act was not required to produce proof of first-point tax payment where the first sale was exempt under section 10, because no tax was payable or paid at that stage and insisting on proof would defeat the deduction scheme. Indian-made foreign liquor remained a first-point taxable commodity, but the statutory exemption of the first seller did not shift the tax incidence to the subsequent dealer on the facts found. The reference was answered against the revenue, and the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 01 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153940