1995 (7) TMI 414

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....f the Tamil Nadu General Sales Tax Act, 1959 preferred by the assessee, in relation to the assessment year 1979-80, the only question is whether the impugned sales of electrical goods, which are subject to only single point tax under the Tamil Nadu General Sales Tax Act, by the assessee are second sales in the State of Tamil Nadu and so exempted from tax. It is settled law that in such a situation....

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....d goods and general goods for a consideration of 2 per cent in most of the cases and 3 per cent in a few cases of the bill value. The intending purchasers will give details and specifications, rates, etc., for preparing the bills and I will prepare the bills as required by the purchasers. The bills were sold with the following style of business and all these bills were issued by myself and signed ....

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....also be noted that the assessee has not made any claim for cross-examination of the said Jayantilal J. Takkar in relation to his abovesaid statement. No doubt, one ground in this revision runs as follows: "The Sales Tax Appellate Tribunal should have held that the alleged statement of Jayantilal J. Takkar of M/s. Honesty Electricals cannot be relied on against the appellants since the statement....

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....s a genuine trader. From this, the counsel wants to argue that in this case also, the abovesaid Honesty Electricals should be held to be a genuine trader. But, we are unable to accept this argument. We do not know the actual materials that were placed before the case State of Tamil Nadu v. J.C. Electricals case [1984] 57 STC 16 (Mad.). But in the present case, in the light of the abovesaid stateme....