https://www.taxtmi.com/caselaws?id=165888 The court upheld the Tribunal's decision, ruling against the Revenue's appeal regarding the entitlement to tax exemption for a second sale. The court emphasized that all sales by dealers engaged in business are taxable and if there is a prior sale in the state, subsequent sales cannot be taxed as second sales. Additionally, the court found no grounds to interfere with the Tribunal's decision on the legality of deletion of surcharge and penalty, dismissing the tax case revision. en-us Thu, 01 Jul 2010 00:00:00 +0530 Thu, 14 Aug 2014 14:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165888 The court upheld the Tribunal's decision, ruling against the Revenue's appeal regarding the entitlement to tax exemption for a second sale. The court emphasized that all sales by dealers engaged in business are taxable and if there is a prior sale in the state, subsequent sales cannot be taxed as second sales. Additionally, the court found no grounds to interfere with the Tribunal's decision on the legality of deletion of surcharge and penalty, dismissing the tax case revision. Case-Laws VAT and Sales Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165888