https://www.taxtmi.com/caselaws?id=154103 Sales of electrical goods purchased from a dealer previously found to be genuine and whose sales were treated as second sales in the State were themselves subsequent sales in the assessee's hands. The court held that the assessee was not required to prove that the vendor had already suffered tax on those transactions. On that basis, the assessee's sales were treated as second sales and not first sales liable to single point tax, and the revision was dismissed. en-us Mon, 06 Dec 1982 00:00:00 +0530 Tue, 06 Aug 2013 18:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154103 Sales of electrical goods purchased from a dealer previously found to be genuine and whose sales were treated as second sales in the State were themselves subsequent sales in the assessee's hands. The court held that the assessee was not required to prove that the vendor had already suffered tax on those transactions. On that basis, the assessee's sales were treated as second sales and not first sales liable to single point tax, and the revision was dismissed. Case-Laws VAT and Sales Tax Mon, 06 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154103