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2010 (7) TMI 828 - HC - VAT and Sales TaxNotices of default payment of taxes and default assessment of penalties for the financial year 2007-08 - Held that:- We do not find ourselves in agreement with the submissions made by Mr Taneja that where the first sale is exempted, subsequent sales would automatically have to be taxed irrespective of the fact that the second sale fully complies with the conditions stipulated under Section 6(2) of the said Act. We are of the view that when the conditions specified in Section 6(2), whether in the main provision or in the provisos, are all satisfied, the dealer would be entitled to exemption. No provision has been brought to our notice which indicates or suggests that the exemption under Section 6(2) in respect of a subsequent sale cannot be granted where the first sale has had the benefit of an exemption.
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