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2022 (6) TMI 99 - MADRAS HIGH COURTExemption from tax - point of second sale - cassette manufacturers purchase blank cassettes from the registered dealers within the State upon payment of sales tax and record the devotional songs/film songs etc., in the blank cassettes and thereafter, sell the pre-recorded cassettes to the appellant by charging the total value of the prerecorded cassettes and the sales tax - HELD THAT:- Without going into the merits of the case as well as the issue with regard to the validity of the circular impugned in the writ petition, this court, by setting aside the assessment alone, directs the appellant to furnish all the required documents in support of their claim to the first respondent, within a period of four weeks from the date of receipt of a copy of this order. On such submission, the first respondent shall consider the same in the light of the circulars issued by the Commissioner and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of hearing to the appellant, within a period of four weeks thereafter. Appeal disposed off.
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