2012 (2) TMI 444

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.... ORDER:- The order of the court was made by D. MURUGESAN J.-The Revenue has filed this revision challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore, dated August 29, 2001 in CTSA. No. 463/1998, raising the following substantial questions of law: "(i) Whether, in the facts and circumstances of the case, the Appellate Tribunal is right in law ....

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....er 1, 1982 issued under section 17(1) of the Tamil Nadu General Sales Tax Act, 1959, the Board was exempted from payment of tax for the sale of iron and steel to the dealers. There is no dispute that the challenge to the said notification was unsuccessful before this court and it was also upheld by the Supreme Court. The assessing officer declined to grant exemption to the dealer solely on the gro....

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....rs as well. In support of the said finding the Tribunal relied upon the judgment of this court reported in [1985] 59 STC 144 (Mad) (State of Tamil Nadu v. Raichael Chacko) holding as follows (page 146 in 59 STC): ". . . So long as the assessee's purchases are second purchases from a person or persons who were then registered dealers, the assessee cannot be made liable to tax under section 3....

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....rused the above provision and that proviso is applicable only in case of goods mentioned in the First Schedule, which are taxable at the point of first sale and the tax under this Act shall be payable by the first or earliest of the successive dealers in the State. In terms of section 3(2) of the Act, if the sale effected by the assessee is not the first sale, then under the provisions of the A....