https://www.taxtmi.com/caselaws?id=154114 Under a single-point sales tax scheme, a dealer claiming second-sale exemption need only show that there was an earlier taxable sale in the State and that its own transaction was a subsequent sale; proof that the first seller actually paid tax is not required. The commentary also states that Item 3 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, which refers to motor vehicles including motor cars, is not confined to new motor cars and extends to second-hand motor cars as well. On that reading, tax attaches only at the first sale point, and later sales remain exempt. en-us Thu, 03 Feb 1983 00:00:00 +0530 Wed, 07 Aug 2013 17:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154114 Under a single-point sales tax scheme, a dealer claiming second-sale exemption need only show that there was an earlier taxable sale in the State and that its own transaction was a subsequent sale; proof that the first seller actually paid tax is not required. The commentary also states that Item 3 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, which refers to motor vehicles including motor cars, is not confined to new motor cars and extends to second-hand motor cars as well. On that reading, tax attaches only at the first sale point, and later sales remain exempt. Case-Laws VAT and Sales Tax Thu, 03 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154114