https://www.taxtmi.com/caselaws?id=161518 Pre-recorded audio cassettes purchased from registered dealers after the goods had already suffered tax were treated as second sales, so the turnover could not be taxed again on the assessing authority's theory that recording made the dealer the first seller. The tribunal held that the assessing authority had to consider the Commissioner's clarification under section 28-A(3), the invoice evidence, and the prior tax sufferance, and if departing from the clarification, it was required to record reasons. The impugned assessment was set aside and the matter remanded for fresh consideration in accordance with law. en-us Wed, 29 Oct 2003 00:00:00 +0530 Thu, 30 Jan 2014 18:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161518 Pre-recorded audio cassettes purchased from registered dealers after the goods had already suffered tax were treated as second sales, so the turnover could not be taxed again on the assessing authority's theory that recording made the dealer the first seller. The tribunal held that the assessing authority had to consider the Commissioner's clarification under section 28-A(3), the invoice evidence, and the prior tax sufferance, and if departing from the clarification, it was required to record reasons. The impugned assessment was set aside and the matter remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161518