2010 (7) TMI 951

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.... For the Respondent : R. Senniappan ORDER:- The order of the court was made by F.M. IBRAHIM KALIFULLA J.-The Revenue has come forward with this revision raising the following questions of law: "(1) Whether, in the facts and circumstances, the Tribunal is legally correct in setting aside the order of remand ordered by the first appellate authority in respect of a turnover of Rs. 4,33,65....

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....f second sale, cannot be permitted. Such a contention was raised on behalf of the petitioner on the footing that the registration of the local dealer from whom purchase was made by the respondent/assessee, was cancelled with retrospective effect and therefore, on the date of purchase by the respondent/assessee, the seller did not have a valid registration. The question raised was directly covered ....

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....red dealers at the time when they sold the goods to the assessee, their sales are not taxable sales. . . . Once Messrs. Premier Steel Distributors are found to be dealers engaged in the manufacture or purchase or in the business of purchase and sale of stainless steel vessels, all sales effected by them are taxable sales. It has been held by this court in Govindan & Co. v. State of Tamil Nadu [197....