https://www.taxtmi.com/caselaws?id=163740 Tea sold through an auctioneer was treated as subject to turnover tax as a second sale under the Kerala General Sales Tax Act, 1963 read with the relevant notification. The stated reasoning was that the tea planters had only entrusted the goods to the auctioneer for sale, so there was no prior sale between the owner and the auctioneer; on that basis, the auctioneer's sale was the first sale, and the purchaser's onward sale was the second sale for tax purposes. The challenge to the Tribunal's view was therefore said to fail, and the levy of turnover tax on the petitioner's tea sales was upheld. en-us Thu, 03 Aug 2006 00:00:00 +0530 Tue, 08 Apr 2014 14:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163740 Tea sold through an auctioneer was treated as subject to turnover tax as a second sale under the Kerala General Sales Tax Act, 1963 read with the relevant notification. The stated reasoning was that the tea planters had only entrusted the goods to the auctioneer for sale, so there was no prior sale between the owner and the auctioneer; on that basis, the auctioneer's sale was the first sale, and the purchaser's onward sale was the second sale for tax purposes. The challenge to the Tribunal's view was therefore said to fail, and the levy of turnover tax on the petitioner's tea sales was upheld. Case-Laws VAT and Sales Tax Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163740