https://www.taxtmi.com/caselaws?id=165895 Goods claimed to have suffered tax at the first sale stage could not be assessed again as taxable first purchases without verifying that foundational fact on the material placed before the authorities. The assessee produced declarations and bills suggesting prior taxation in the hands of the first seller, but the revisional authority and Tribunal proceeded on an assumption that the purchases were made at Chandigarh and treated the transactions as liable in Punjab. The High Court noted that, if the first sale had already been taxed, proof of movement of goods by the assessee would not by itself determine liability. The tax demand was therefore unsustainable on the findings recorded and required reconsideration after proper verification of the first-sale issue. en-us Mon, 09 Aug 2010 00:00:00 +0530 Thu, 14 Aug 2014 16:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165895 Goods claimed to have suffered tax at the first sale stage could not be assessed again as taxable first purchases without verifying that foundational fact on the material placed before the authorities. The assessee produced declarations and bills suggesting prior taxation in the hands of the first seller, but the revisional authority and Tribunal proceeded on an assumption that the purchases were made at Chandigarh and treated the transactions as liable in Punjab. The High Court noted that, if the first sale had already been taxed, proof of movement of goods by the assessee would not by itself determine liability. The tax demand was therefore unsustainable on the findings recorded and required reconsideration after proper verification of the first-sale issue. Case-Laws VAT and Sales Tax Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165895