https://www.taxtmi.com/caselaws?id=164551 A completed motor vehicle sold after body building could not be treated as a second sale exempt from tax where the statute allowed only rebate for tax already levied on the chassis or the body built on it within the State. The assessee had to prove actual tax payment on those constituent parts to claim the rebate, and absent such proof the exemption claim failed. Assessment and penalty proceedings were nevertheless remitted for fresh consideration, with the assessing officer required to allow production of documents and to revise the assessment and penalty on the basis of proof, if any, of tax paid on each vehicle. en-us Tue, 24 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164551 A completed motor vehicle sold after body building could not be treated as a second sale exempt from tax where the statute allowed only rebate for tax already levied on the chassis or the body built on it within the State. The assessee had to prove actual tax payment on those constituent parts to claim the rebate, and absent such proof the exemption claim failed. Assessment and penalty proceedings were nevertheless remitted for fresh consideration, with the assessing officer required to allow production of documents and to revise the assessment and penalty on the basis of proof, if any, of tax paid on each vehicle. Case-Laws VAT and Sales Tax Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164551