https://www.taxtmi.com/caselaws?id=763357 Second sale exemption under the Tamil Nadu General Sales Tax Act requires the dealer to prove, through reliable evidence, that the first sale occurred and that the transaction is not taxable. The exemption claim failed because the selling concern was not registered for the relevant period, the bills lacked checkpost support, and the evidence showed no actual movement of gingelly seeds between the stated locations. These circumstances supported findings that the documents were manipulated and that the dealer had not discharged the statutory burden of proof. The assessment was therefore 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 Second sale exemption under the Tamil Nadu General Sales Tax Act requires the dealer to prove, through reliable evidence, that the first sale occurred and that the transaction is not taxable. The exemption claim failed because the selling concern was not registered for the relevant period, the bills lacked checkpost support, and the evidence showed no actual movement of gingelly seeds between the stated locations. These circumstances supported findings that the documents were manipulated and that the dealer had not discharged the statutory burden of proof. The assessment was therefore 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