https://www.taxtmi.com/caselaws?id=158772 The Madras High Court upheld a Tribunal remand directing verification of whether groundnut kernel had already suffered single-point tax in the sellers' hands, which would determine whether the assessees' purchases were exempt as second purchases. The assessees claimed exemption on that basis, while the revenue argued that the sellers were only commission agents or brokers and that the purchases were the first taxable point. Because the bills and surrounding circumstances did not conclusively establish prior tax payment, the assessing authority had to examine the relevant records and facts before fresh disposal on merits. No interference with the remand was warranted. en-us Thu, 13 Jul 1995 00:00:00 +0530 Wed, 06 Nov 2013 18:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158772 The Madras High Court upheld a Tribunal remand directing verification of whether groundnut kernel had already suffered single-point tax in the sellers' hands, which would determine whether the assessees' purchases were exempt as second purchases. The assessees claimed exemption on that basis, while the revenue argued that the sellers were only commission agents or brokers and that the purchases were the first taxable point. Because the bills and surrounding circumstances did not conclusively establish prior tax payment, the assessing authority had to examine the relevant records and facts before fresh disposal on merits. No interference with the remand was warranted. Case-Laws VAT and Sales Tax Thu, 13 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158772