1995 (7) TMI 401

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....ether the goods have already suffered tax in the hands of the sellers.   2. Exemption was claimed by the assessees on the purchase turnovers involved in the revisions and the exemption sought for was granted on the ground that the purchases were second purchases in the hands of the assessees. Groundnut kernel is taxable at the point of the first purchase as single point goods. The assessing officer on verification has found that the exemption granted on the said purchase turnover on the said ground is not correct. According to the assessing officer, the Alangudi dealers are mere decorticators and they are not the dealers as defined under the relevant provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short, "the Act"). In ....

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....hases liable to tax. Considering all the submissions made by the assessees as well as the departmental representative, the Tribunal came to the conclusion that this matter requires verification. For the purpose of verifying whether the sellers paid tax on the sale of groundnut kernel, all the appeals were remanded back to the file of the assessing officer with a direction to ascertain this aspect and dispose of all these matters on merits and in accordance with law. It is as against this order, the department is in revision before this Court in the case of all the assessees.   4. It is not in dispute that the dealers from whom the appellants/assessees have effected purchases of groundnut kernel are commission agents at Alangudi. The....