1984 (8) TMI 303

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ard of Revenue passed in exercise of suo motu powers setting aside the order of the Appellate Assistant Commissioner (CT), Madras I, and restoring the order of the assessing authority has been challenged. The assessee is a dealer in hardware and electrical goods. For the assessment year 1974-75, the assessee claimed exemption on the ground of second sales of electrical goods (aluminium wire) in re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ee come within the single point scheme under item 41 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The Board of Revenue, in exercise of its suo motu powers of revision, after examining the orders of the Appellate Assistant Commissioner, cancelled the exemption granted by the Appellate Assistant Commissioner on second sales of aluminium wires and restored the orders of the as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r of electrical aluminium wires. The fact that he has sold the aluminium wires to the manufacturer of utensils does not make his sales any the less the second sales. We are of the view that the claim for exemption on the ground of second sales will not depend upon as to who has purchased the goods and the claim for exemption on the ground of second sales cannot be denied merely on the ground that ....