https://www.taxtmi.com/caselaws?id=154550 The High Court of Madras ruled in a tax case that a turnover of Rs. 1,86,912, claimed by the assessee to represent second sales, is not taxable. The Tribunal held that the burden is on the revenue to tax the first sale by registered dealers, and the subsequent seller (assessee) can claim exemption for second sales if the purchase was from a registered dealer. Citing previous judgments, the Court upheld the exemption claimed by the assessee for the turnover representing second sales, dismissing the tax case. en-us Tue, 05 Feb 1985 00:00:00 +0530 Fri, 23 Aug 2013 15:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154550 The High Court of Madras ruled in a tax case that a turnover of Rs. 1,86,912, claimed by the assessee to represent second sales, is not taxable. The Tribunal held that the burden is on the revenue to tax the first sale by registered dealers, and the subsequent seller (assessee) can claim exemption for second sales if the purchase was from a registered dealer. Citing previous judgments, the Court upheld the exemption claimed by the assessee for the turnover representing second sales, dismissing the tax case. Case-Laws VAT and Sales Tax Tue, 05 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154550