https://www.taxtmi.com/caselaws?id=158378 Cardamom was taxable at the first sale in the State under the Kerala General Sales Tax Act only if the first seller was a dealer liable to tax under section 5. The assessee therefore had to prove not merely purchase from a planter, but also that the planter's turnover crossed the assessable limit and that the planter was in fact liable to tax. As no material was produced on that essential point, the challenge to the levy failed. A contention raised for the first time at the second appellate stage also weighed against revisional interference. en-us Wed, 28 Feb 1996 00:00:00 +0530 Tue, 22 Oct 2013 17:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158378 Cardamom was taxable at the first sale in the State under the Kerala General Sales Tax Act only if the first seller was a dealer liable to tax under section 5. The assessee therefore had to prove not merely purchase from a planter, but also that the planter's turnover crossed the assessable limit and that the planter was in fact liable to tax. As no material was produced on that essential point, the challenge to the levy failed. A contention raised for the first time at the second appellate stage also weighed against revisional interference. Case-Laws VAT and Sales Tax Wed, 28 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158378