https://www.taxtmi.com/caselaws?id=154808 The Court upheld the Tribunal's decision, ruling that the petitioner was not entitled to exemption on the turnover of Rs. 54,000 related to the sale of handmade matches. The petition was dismissed as the exemption granted by the Government only covered the manufacturer's sale and not subsequent sales, making the petitioner's sale the first taxable sale inside the State and liable for taxation. en-us Mon, 07 Jan 1985 00:00:00 +0530 Tue, 27 Aug 2013 15:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154808 The Court upheld the Tribunal's decision, ruling that the petitioner was not entitled to exemption on the turnover of Rs. 54,000 related to the sale of handmade matches. The petition was dismissed as the exemption granted by the Government only covered the manufacturer's sale and not subsequent sales, making the petitioner's sale the first taxable sale inside the State and liable for taxation. Case-Laws VAT and Sales Tax Mon, 07 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154808