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2006 (8) TMI 575
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....ed is whether the Tribunal was justified in confirming levy of turnover tax on petitioner on the sales turnover of tea. Petitioner's case is that petitioner has admittedly purchased tea in Cochin auction conducted by tea auctioneers and according to petitioner, the tea auctioneers are second dealers selling tea liable to pay turnover tax and the petitioner being third seller is not liable to p....
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....the point of second sale in the State. As a matter of fact, all the authorities below found that the planters who are also registered dealers, only entrusted the tea to the auctioneer for sale and there was no sale between the planters and the auctioneer. Auctioneers being registered dealers under the Act, collected sales tax from the petitioner treating the sales to the petitioner as first sales ....