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1989 (9) TMI 376 - MADRAS HIGH COURTExtract: .......at the sale in favour of the assessee is second sale it is exempt. However, what is argued is that the Panchayat Union which is the first seller is not a dealer. But that is not the correct approach. Where periodically sales of trees are effected, it undoubtedly would be a dealer. The tax case is, therefore, dismissed. No costs. Petition dismissed.
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