https://www.taxtmi.com/caselaws?id=161255 The High Court allowed T.R.C. Nos. 259 and 260 of 1988, setting aside the Tribunal's order due to lack of fresh material for reassessment. However, T.R.C. No. 261 of 1988 was dismissed as the petitioner failed to establish exemption criteria for second sales of cement gunny bags. The Court emphasized the need for identifiable first sellers and evidence of taxation in the first sale within the State. en-us Tue, 02 Jul 1996 00:00:00 +0530 Mon, 13 Jan 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161255 The High Court allowed T.R.C. Nos. 259 and 260 of 1988, setting aside the Tribunal's order due to lack of fresh material for reassessment. However, T.R.C. No. 261 of 1988 was dismissed as the petitioner failed to establish exemption criteria for second sales of cement gunny bags. The Court emphasized the need for identifiable first sellers and evidence of taxation in the first sale within the State. Case-Laws VAT and Sales Tax Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161255