https://www.taxtmi.com/caselaws?id=162143 Tea was taxable at the last point of sale under the Assam General Sales Tax Act, 1993, so the first sale from the manufacturer to the trader did not attract the exemption claimed by the purchaser. The seller's benefit under the Assam Industries (Sales Tax Concessions) Scheme, 1995 had no effect on the petitioner's own liability under section 3 of the Act. The exemption claim was therefore untenable, and the tax liability was correctly fastened on the petitioner. The writ petition failed on merits and the assessment orders were upheld. en-us Thu, 04 Sep 2003 00:00:00 +0530 Wed, 19 Feb 2014 16:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162143 Tea was taxable at the last point of sale under the Assam General Sales Tax Act, 1993, so the first sale from the manufacturer to the trader did not attract the exemption claimed by the purchaser. The seller's benefit under the Assam Industries (Sales Tax Concessions) Scheme, 1995 had no effect on the petitioner's own liability under section 3 of the Act. The exemption claim was therefore untenable, and the tax liability was correctly fastened on the petitioner. The writ petition failed on merits and the assessment orders were upheld. Case-Laws VAT and Sales Tax Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162143