https://www.taxtmi.com/caselaws?id=763357 A dealer claiming second sale exemption under the Tamil Nadu General Sales Tax Act, 1959 must prove entitlement with reliable evidence under Section 10. The article notes that the exemption was denied because the selling concern was not a registered dealer for the relevant period, the bills were unsupported by checkpost evidence, and the materials showed no actual movement of gingelly seeds from Madras to Tindivanam. On those concurrent findings, the documents were treated as manipulated and the assessee failed to prove the first sale, so the assessment was sustained and the writ petition rejected. en-us Mon, 02 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763357 A dealer claiming second sale exemption under the Tamil Nadu General Sales Tax Act, 1959 must prove entitlement with reliable evidence under Section 10. The article notes that the exemption was denied because the selling concern was not a registered dealer for the relevant period, the bills were unsupported by checkpost evidence, and the materials showed no actual movement of gingelly seeds from Madras to Tindivanam. On those concurrent findings, the documents were treated as manipulated and the assessee failed to prove the first sale, so the assessment was sustained and the writ petition rejected. Case-Laws VAT / Sales Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763357