https://www.taxtmi.com/caselaws?id=243701 The High Court of Madras upheld the Sales Tax Appellate Tribunal's decision to deny the second sale exemption claim for the assessment years 1983-84 and 1985-86. The Court found that the assessee, a dealer in pulses, did not provide sufficient evidence of purchases from registered dealers, and the sellers listed on purchase bills were dealing in different commodities. The Tribunal limited the exemption on second sales to 50% of the turnover, as per a previous decision, and the Court affirmed this ruling, noting the assessee's reliance on misleading vendors and canceled registrations. en-us Thu, 21 Nov 2013 00:00:00 +0530 Fri, 07 Feb 2014 20:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243701 The High Court of Madras upheld the Sales Tax Appellate Tribunal's decision to deny the second sale exemption claim for the assessment years 1983-84 and 1985-86. The Court found that the assessee, a dealer in pulses, did not provide sufficient evidence of purchases from registered dealers, and the sellers listed on purchase bills were dealing in different commodities. The Tribunal limited the exemption on second sales to 50% of the turnover, as per a previous decision, and the Court affirmed this ruling, noting the assessee's reliance on misleading vendors and canceled registrations. Case-Laws VAT and Sales Tax Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243701