https://www.taxtmi.com/caselaws?id=154437 Second sale exemption for taxable goods depends on the character of the transaction as a second sale, not on whether the purchaser is an electrical dealer or on the purchaser's subsequent use of the goods. The Madras HC noted that aluminium electrical wires fell within the single-point scheme and that the revisional authority had denied exemption only because the buyer was a manufacturer using the goods for a different purpose. The court stated that where the goods sold are electrical goods and the sale is otherwise a second sale of goods already subjected to tax, exemption cannot be refused merely because the purchaser applies them differently. The revisional order denying the benefit was therefore unsustainable. en-us Tue, 07 Aug 1984 00:00:00 +0530 Wed, 21 Aug 2013 13:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154437 Second sale exemption for taxable goods depends on the character of the transaction as a second sale, not on whether the purchaser is an electrical dealer or on the purchaser's subsequent use of the goods. The Madras HC noted that aluminium electrical wires fell within the single-point scheme and that the revisional authority had denied exemption only because the buyer was a manufacturer using the goods for a different purpose. The court stated that where the goods sold are electrical goods and the sale is otherwise a second sale of goods already subjected to tax, exemption cannot be refused merely because the purchaser applies them differently. The revisional order denying the benefit was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154437