https://www.taxtmi.com/caselaws?id=156050 Wheat products were treated as second sales where the assessee's purchases were supported by vouchers, check-post seals, and a Tribunal finding that the Revenue had not traced the alleged first seller or disproved the bona fides of the transactions. The Department's inability to proceed against the original seller was insufficient to fasten first-sale tax liability on the assessee when the record indicated that the goods had already suffered tax at an earlier stage. On that basis, reassessment under section 16 of the Tamil Nadu General Sales Tax Act and the related demand could not be sustained. en-us Tue, 17 Apr 1990 00:00:00 +0530 Thu, 12 Sep 2013 16:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156050 Wheat products were treated as second sales where the assessee's purchases were supported by vouchers, check-post seals, and a Tribunal finding that the Revenue had not traced the alleged first seller or disproved the bona fides of the transactions. The Department's inability to proceed against the original seller was insufficient to fasten first-sale tax liability on the assessee when the record indicated that the goods had already suffered tax at an earlier stage. On that basis, reassessment under section 16 of the Tamil Nadu General Sales Tax Act and the related demand could not be sustained. Case-Laws VAT and Sales Tax Tue, 17 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156050