STATE OF TAMIL NADU Vs. TVL MEENAKSHI ASPHALTS

JUDGEMENT

(1.) The Revenue has come forward with this revision raising the following questions of law:-

(2.) The Appellate Assistant Commissioner remitted the matter back for ascertaining the liability. The Tribunal applying the law laid down by this Court, set aside the order of the Appellate Assistant Commissioner as well as the Assessing Authority.

(3.) The question for consideration is whether the respondent/ assessee is entitled for tax exemption on the ground that its sale was a second sale. The only contention raised on behalf of the Revenue was that the first sale was not by a registered dealer and therefore, the respondent's claim for exemption on the ground of 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 by a decision of this Court in STATE OF TAMIL NADU v. C.K.GAJAPATHY AND CO. [57 (1984)S.T.C.,137] and the Division Bench has held as under:-