https://www.taxtmi.com/caselaws?id=164728 The court partly allowed the appeal, emphasizing that the point of taxation cannot be shifted and the assessee must pay tax on the first sale. The court criticized the Tribunal for considering irrelevant issues, overturning the first appellate authority's findings without justification, and upheld the deletion of penalty under section 16(2) of the TNGST Act due to lack of evidence of wilfulness. The judgment provided clarity on tax laws and precedents, ensuring a fair decision. en-us Thu, 27 Nov 2008 00:00:00 +0530 Sat, 22 Nov 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164728 The court partly allowed the appeal, emphasizing that the point of taxation cannot be shifted and the assessee must pay tax on the first sale. The court criticized the Tribunal for considering irrelevant issues, overturning the first appellate authority's findings without justification, and upheld the deletion of penalty under section 16(2) of the TNGST Act due to lack of evidence of wilfulness. The judgment provided clarity on tax laws and precedents, ensuring a fair decision. Case-Laws VAT and Sales Tax Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164728