https://www.taxtmi.com/caselaws?id=160155 The Tribunal found in favor of the applicant, a Government undertaking, in a dispute over the exemption of turnover from sales tax on fertilizer sales to another Government undertaking. The Tribunal held that the sale of returned fertilizer was not the first sale in West Bengal, making subsequent sales not liable for tax. The assessing authority's error in treating it as the first sale led to the order being set aside. The Tribunal directed the appellate authority to modify the assessment order concerning the tax on the specific quantity of fertilizer resold by the company, allowing the application and remanding the matter for necessary modifications. en-us Wed, 07 Apr 1999 00:00:00 +0530 Tue, 10 Dec 2013 17:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160155 The Tribunal found in favor of the applicant, a Government undertaking, in a dispute over the exemption of turnover from sales tax on fertilizer sales to another Government undertaking. The Tribunal held that the sale of returned fertilizer was not the first sale in West Bengal, making subsequent sales not liable for tax. The assessing authority's error in treating it as the first sale led to the order being set aside. The Tribunal directed the appellate authority to modify the assessment order concerning the tax on the specific quantity of fertilizer resold by the company, allowing the application and remanding the matter for necessary modifications. Case-Laws VAT and Sales Tax Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160155