https://www.taxtmi.com/caselaws?id=159956 A motor vehicle purchased from an unregistered dealer could not be treated as "tax-paid goods" for deduction under the M.P. General Sales Tax Act, because the statutory definition required purchase by the dealer from a registered dealer within the State. The fact that tax had earlier been paid in an earlier sale did not cure the defect in the immediate transaction. As the assessee bought the matador from an unregistered dealer, the condition for tax-paid goods was not met, and the deduction under section 2(r)(ii) was denied. en-us Fri, 17 Nov 1995 00:00:00 +0530 Thu, 05 Dec 2013 18:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159956 A motor vehicle purchased from an unregistered dealer could not be treated as "tax-paid goods" for deduction under the M.P. General Sales Tax Act, because the statutory definition required purchase by the dealer from a registered dealer within the State. The fact that tax had earlier been paid in an earlier sale did not cure the defect in the immediate transaction. As the assessee bought the matador from an unregistered dealer, the condition for tax-paid goods was not met, and the deduction under section 2(r)(ii) was denied. Case-Laws VAT and Sales Tax Fri, 17 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159956