https://www.taxtmi.com/caselaws?id=154025 The court dismissed the tax case, upholding the Sales Tax Appellate Tribunal's decision that the subsequent sale of a lorry by the assessee was not taxable as it was not the first sale in the State. The court held that it is the revenue's responsibility to tax the first sale, and if the assessee's sale is not the first, it cannot be taxed. The court emphasized that the burden of proof lies on the authorities to levy tax on the initial sale, not on the subsequent seller to demonstrate that the first sale has been taxed. en-us Thu, 01 Jul 1982 00:00:00 +0530 Sat, 03 Aug 2013 18:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154025 The court dismissed the tax case, upholding the Sales Tax Appellate Tribunal's decision that the subsequent sale of a lorry by the assessee was not taxable as it was not the first sale in the State. The court held that it is the revenue's responsibility to tax the first sale, and if the assessee's sale is not the first, it cannot be taxed. The court emphasized that the burden of proof lies on the authorities to levy tax on the initial sale, not on the subsequent seller to demonstrate that the first sale has been taxed. Case-Laws VAT and Sales Tax Thu, 01 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154025