https://www.taxtmi.com/caselaws?id=156046 Under the Tamil Nadu General Sales Tax Act, exemption for a later sale depends on whether the earlier transaction was a taxable first sale, not on the seller's registration status after the event. The Madras High Court stated that retrospective cancellation of the first seller's registration could not convert an already taxable first sale into a non-taxable one for the purchaser. Because the assessee bought the goods while the seller's registration was in force, its own sale remained a second sale eligible for exemption. The reassessment restoring tax was therefore unsustainable. en-us Thu, 08 Feb 1990 00:00:00 +0530 Thu, 12 Sep 2013 16:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156046 Under the Tamil Nadu General Sales Tax Act, exemption for a later sale depends on whether the earlier transaction was a taxable first sale, not on the seller's registration status after the event. The Madras High Court stated that retrospective cancellation of the first seller's registration could not convert an already taxable first sale into a non-taxable one for the purchaser. Because the assessee bought the goods while the seller's registration was in force, its own sale remained a second sale eligible for exemption. The reassessment restoring tax was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156046