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2018 (10) TMI 812 - HC - VAT and Sales TaxLevy of tax on sales - conveyor belts purchased from TNEB as second sales - Revision of assessment - TNGST Act - Held that:- The sales of old conveyor belts out of the purchases made from TNEB is exempted from tax as second sales upto 30.06.2002, however, the second sales of such conveyor belts would be liable to resale tax at 1% under Section 3-H of the TNGST Act, from 01.07.2002 onwards. Such revision of assessment cannot be countenanced and is set aside - petition allowed - decided in favor of petitioner.
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