1985 (1) TMI 304

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.... a turnover of Rs. 54,000 in respect of which the assessee, petitioner herein, claimed exemption as second sale of handmade matches. The assessing authority refused exemption on the ground that since the sale by the manufacturer alone had been exempted specifically by a Government Order, the sale by the assessee should be taken as the first taxable sale inside the State and therefore the turnover ....

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.... place in this State, the first sale by the manufacturer to the assessee has been exempted by the said Government Order, that the exemption under the said Government Order being only in relation to the sale effected by the manufacturer, the benefit of that exemption cannot apply to the subsequent sales of handmade matches, as the said Government Order does not confer general exemption in relation ....

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....has admittedly purchased from a manufacturer of handmade matches, whose turnover did not exceed Rs. 50,000. So that sale gets exempted by the exemption notification issued by the Government. The petitioner's sale being the subsequent sale, which is the first taxable sale inside the State, the same is liable to be taxed. According to the learned counsel for the petitioner, the taxable event being t....

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....se as a general notification exempting handmade matches in general. If the sale of handmade matches by the manufacturer is exempted, then the sale by the petitioner in this case, who has purchased the goods from the manufacturer, becomes the first taxable sale inside the State. As we have already held that, the exemption in relation to a particular sale will not be available to other subsequent sa....