https://www.taxtmi.com/caselaws?id=372644 The Court upheld the Appellate Assistant Commissioner's decision in favor of the appellant, allowing the tax case appeal. It determined that the Joint Commissioner's exercise of suo motu revisional powers was valid under Section 37 of the Act. The appellant was granted the second sale exemption, supported by valid documents. The Court affirmed the authenticity of governmental documents and clarified that the cancellation of the selling dealer's registration did not shift tax liability to the appellant. The judgment emphasized the significance of factual verification and adherence to legal principles in tax assessments. 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 Court upheld the Appellate Assistant Commissioner's decision in favor of the appellant, allowing the tax case appeal. It determined that the Joint Commissioner's exercise of suo motu revisional powers was valid under Section 37 of the Act. The appellant was granted the second sale exemption, supported by valid documents. The Court affirmed the authenticity of governmental documents and clarified that the cancellation of the selling dealer's registration did not shift tax liability to the appellant. The judgment emphasized the significance of factual verification and adherence to legal principles in tax assessments. Case-Laws VAT and Sales Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372644