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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1982 (12) TMI HC This

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1982 (12) TMI 181 - HC - VAT and Sales Tax

The High Court of Madras upheld the Tribunal's decision that the sales by the assessee were subsequent sales, not first sales of electrical goods, as they were purchased from a genuine dealer named Honesty Electricals. This decision was based on previous cases where Honesty Electricals was found to be a legitimate dealer. The State Government's revision was dismissed.

 

 

 

 

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