https://www.taxtmi.com/caselaws?id=154312 The High Court upheld the Sales Tax Appellate Tribunal's decision in two tax revision cases, determining that purchases of rubber from registered dealers constituted second purchases and were not subject to tax liability. The Court emphasized that if the assessee's transactions were second purchases from legitimate dealers, they could not be taxed under the relevant law. Despite the State's argument based on a previous order labeling one dealer as a bill trader, the Court found sufficient evidence that both dealers were genuine and registered, affirming the Tribunal's ruling and dismissing the State's challenge. en-us Wed, 07 Dec 1983 00:00:00 +0530 Sat, 17 Aug 2013 12:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154312 The High Court upheld the Sales Tax Appellate Tribunal's decision in two tax revision cases, determining that purchases of rubber from registered dealers constituted second purchases and were not subject to tax liability. The Court emphasized that if the assessee's transactions were second purchases from legitimate dealers, they could not be taxed under the relevant law. Despite the State's argument based on a previous order labeling one dealer as a bill trader, the Court found sufficient evidence that both dealers were genuine and registered, affirming the Tribunal's ruling and dismissing the State's challenge. Case-Laws VAT and Sales Tax Wed, 07 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154312