https://www.taxtmi.com/caselaws?id=162349 Concessional sales tax under S.R.O. No. 117/66 was available where the coconut or copra used to extract coconut oil had already suffered tax, because that prior tax incidence was the sole substantive condition for the lower rate. The assessment records showed that the copra purchase turnover had been taxed in the assessee's hands, and the fact that some inter-State turnover was not covered by C forms did not defeat the concession once the essential requirement was met. The Revenue's revision therefore failed, and the assessee retained the 1% concessional rate. en-us Wed, 25 Sep 2002 00:00:00 +0530 Tue, 25 Feb 2014 12:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162349 Concessional sales tax under S.R.O. No. 117/66 was available where the coconut or copra used to extract coconut oil had already suffered tax, because that prior tax incidence was the sole substantive condition for the lower rate. The assessment records showed that the copra purchase turnover had been taxed in the assessee's hands, and the fact that some inter-State turnover was not covered by C forms did not defeat the concession once the essential requirement was met. The Revenue's revision therefore failed, and the assessee retained the 1% concessional rate. Case-Laws VAT and Sales Tax Wed, 25 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162349