https://www.taxtmi.com/caselaws?id=167759 Sale of laminated sheet scraps purchased from the Tamil Nadu Electricity Board under an exemption notification was held not taxable as a second sale under section 3(2) of the Tamil Nadu General Sales Tax Act, 1959. The second proviso to section 3(2) applies only to goods in the First Schedule that are taxable at the point of first sale, with tax chargeable on the first or earliest successive dealer. Where the assessee was not the first seller, its subsequent sale did not enter the charging net merely because the earlier sale had not suffered tax. The Tribunal's view that the exemption continued to operate for successive dealers was accepted. en-us Thu, 09 Feb 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167759 Sale of laminated sheet scraps purchased from the Tamil Nadu Electricity Board under an exemption notification was held not taxable as a second sale under section 3(2) of the Tamil Nadu General Sales Tax Act, 1959. The second proviso to section 3(2) applies only to goods in the First Schedule that are taxable at the point of first sale, with tax chargeable on the first or earliest successive dealer. Where the assessee was not the first seller, its subsequent sale did not enter the charging net merely because the earlier sale had not suffered tax. The Tribunal's view that the exemption continued to operate for successive dealers was accepted. Case-Laws VAT and Sales Tax Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167759