https://www.taxtmi.com/caselaws?id=154271 Second-hand empty bottles were treated as goods subject to single-point taxation at the first or earliest sale under the Karnataka sales tax scheme. Because the bottles were admitted to be second-hand, the earlier taxable sale could be inferred from their nature, and Rule 26(9)(a) did not create a presumption against the assessee merely because the immediate seller was unregistered. The turnover could not be taxed again as a first sale, so the assessment and appellate orders were set aside and refund of tax collected, if any, was directed. en-us Fri, 11 Jan 1985 00:00:00 +0530 Fri, 16 Aug 2013 15:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154271 Second-hand empty bottles were treated as goods subject to single-point taxation at the first or earliest sale under the Karnataka sales tax scheme. Because the bottles were admitted to be second-hand, the earlier taxable sale could be inferred from their nature, and Rule 26(9)(a) did not create a presumption against the assessee merely because the immediate seller was unregistered. The turnover could not be taxed again as a first sale, so the assessment and appellate orders were set aside and refund of tax collected, if any, was directed. Case-Laws VAT and Sales Tax Fri, 11 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154271