https://www.taxtmi.com/caselaws?id=154110 The High Court of Madras ruled in a tax case involving disputed turnover of stainless steel vessels. The Court held that the turnover represented the assessee's second sales and should be exempted from tax. It emphasized that sales by unregistered dealers are taxable, regardless of registration status, and all sales by dealers engaged in business are subject to tax. The Court also clarified that subsequent sales cannot be taxed as second sales if there was a prior sale in the State under the single point taxation scheme. The Court upheld the Tribunal's decision, dismissing the tax case and affirming the exemption of the sales as second sales. en-us Thu, 10 Nov 1983 00:00:00 +0530 Wed, 07 Aug 2013 17:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154110 The High Court of Madras ruled in a tax case involving disputed turnover of stainless steel vessels. The Court held that the turnover represented the assessee's second sales and should be exempted from tax. It emphasized that sales by unregistered dealers are taxable, regardless of registration status, and all sales by dealers engaged in business are subject to tax. The Court also clarified that subsequent sales cannot be taxed as second sales if there was a prior sale in the State under the single point taxation scheme. The Court upheld the Tribunal's decision, dismissing the tax case and affirming the exemption of the sales as second sales. Case-Laws VAT and Sales Tax Thu, 10 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154110