https://www.taxtmi.com/caselaws?id=372644 The Joint Commissioner's suo motu revision under Section 37 of the Tamil Nadu General Sales Tax Act, 1959 was held unjustified because the Department did not dislodge the Appellate Assistant Commissioner's factual findings supporting second sale exemption. The record showed the seller's registration remained valid until 31.03.1990, the invoices related to March 1990, the goods passed through the check post, and payment was made through banking channels and cheques. Official records and the check post seal were not effectively rebutted, and a Village Administrative Officer's certificate alone was insufficient to prove the seller was not a real and identifiable dealer. Cancellation of registration from 01.04.1990 did not affect earlier transactions, so the exemption denial could not stand. en-us Tue, 27 Nov 2018 00:00:00 +0530 Thu, 27 Dec 2018 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372644 The Joint Commissioner's suo motu revision under Section 37 of the Tamil Nadu General Sales Tax Act, 1959 was held unjustified because the Department did not dislodge the Appellate Assistant Commissioner's factual findings supporting second sale exemption. The record showed the seller's registration remained valid until 31.03.1990, the invoices related to March 1990, the goods passed through the check post, and payment was made through banking channels and cheques. Official records and the check post seal were not effectively rebutted, and a Village Administrative Officer's certificate alone was insufficient to prove the seller was not a real and identifiable dealer. Cancellation of registration from 01.04.1990 did not affect earlier transactions, so the exemption denial could not stand. Case-Laws VAT and Sales Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372644