https://www.taxtmi.com/caselaws?id=376750 Where the statute fixed sanitary fittings tax at the first sale in the State, exemption of that first sale under a notification did not permit the Revenue to shift the point of levy to a later resale; the resale was therefore not taxable on that basis. The later proviso inserted into Section 3(2) by Tamil Nadu Act 38 of 1996 was held to operate prospectively from 17.07.1996 and not to apply to assessment year 1994-95. On both issues, the assessee's position was accepted and the statutory point of taxation was not altered by the exemption or by the later amendment. en-us Thu, 21 Feb 2019 00:00:00 +0530 Thu, 18 Apr 2019 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376750 Where the statute fixed sanitary fittings tax at the first sale in the State, exemption of that first sale under a notification did not permit the Revenue to shift the point of levy to a later resale; the resale was therefore not taxable on that basis. The later proviso inserted into Section 3(2) by Tamil Nadu Act 38 of 1996 was held to operate prospectively from 17.07.1996 and not to apply to assessment year 1994-95. On both issues, the assessee's position was accepted and the statutory point of taxation was not altered by the exemption or by the later amendment. Case-Laws VAT and Sales Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376750