https://www.taxtmi.com/caselaws?id=376686 Section 7A(1)(b) of the Tamil Nadu General Sales Tax Act, 1959 was considered in relation to purchase of an REP licence, but the dispute turned on the factual question of who was the first seller. The first appellate authority found that the assessee had established the source of the licence and that it was sold by the named dealer, and the Tribunal affirmed that concurrent finding. On those facts, only the first seller was liable to tax and the point of taxation could not be shifted to the second purchaser. The challenge by the Revenue failed, and no question of law was found to arise. en-us Mon, 25 Feb 2019 00:00:00 +0530 Fri, 15 Mar 2019 07:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376686 Section 7A(1)(b) of the Tamil Nadu General Sales Tax Act, 1959 was considered in relation to purchase of an REP licence, but the dispute turned on the factual question of who was the first seller. The first appellate authority found that the assessee had established the source of the licence and that it was sold by the named dealer, and the Tribunal affirmed that concurrent finding. On those facts, only the first seller was liable to tax and the point of taxation could not be shifted to the second purchaser. The challenge by the Revenue failed, and no question of law was found to arise. Case-Laws VAT and Sales Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376686