1982 (12) TMI 181

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....effected by the assessee are first sales or second sales of electrical goods. The contention of the assessee, quite naturally, is that they were all second sales. This has been accepted by the Tribunal in appeal. In this revision, the State Government questions that finding. It is on record that the goods which have been sold by the assessee in this case were all goods purchased from a conce....

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....les in this State and not first sales in electrical goods must, therefore, be upheld as correct. The revision is accordingly dismissed. Appendix [The judgment of the Division Bench of the Madras High Court consisting of BALASUBRAHMANYAN and RATNAM, JJ., in State of Tamil Nadu v. Devendra Electricals (T.C. No. 1078 of 1982 decided on October 7, 1982) is printed below: ] STATE OF TAMIL NADU....

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....in a position to establish that its vendor had suffered tax in regard to the transactions under which the assessee purchased the concerned goods. When the matter was taken in appeal before the Tribunal, the assessee cited the decision of this Court in Govindan & Co. v. State of Tamil Nadu [1975] 35 STC 50 and contended that when it was established by evidence that Honesty Electricals had sold the ....