https://www.taxtmi.com/caselaws?id=156823 The Court upheld the decision that the assessee was the first purchaser in the transactions, denying the exemption claimed and dismissing the appeal. The Court emphasized that the nature of transactions could not be altered by the form of the bill of sale or accounting method used. As the assessee had paid for the goods himself, he was rightly considered the first purchaser, leading to the Commissioner's decision to set aside the exemption granted by the Deputy Commissioner. en-us Tue, 11 Sep 1990 00:00:00 +0530 Wed, 25 Sep 2013 13:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156823 The Court upheld the decision that the assessee was the first purchaser in the transactions, denying the exemption claimed and dismissing the appeal. The Court emphasized that the nature of transactions could not be altered by the form of the bill of sale or accounting method used. As the assessee had paid for the goods himself, he was rightly considered the first purchaser, leading to the Commissioner's decision to set aside the exemption granted by the Deputy Commissioner. Case-Laws VAT and Sales Tax Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156823