TMI Blog1990 (1) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment year in question is 1977-78. 3.. The petitioner is a dealer in oil and oil-cakes. It used to purchase oil-seeds from shandy dealers and agriculturists. We are concerned here with the purchase of gingerly oil-seeds amounting to Rs. 4,08,053, both from the shandy dealers and agriculturists. It may be mentioned that gingerly oil-seeds, being declared goods, are liable to tax at the point of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the quantum of turnover. Therefore, according to the petitioner, it is not liable to pay sales tax under section 7-A of the Act in so far as the turnover related to purchases of gingerly oil-seeds from shandy dealers (unregistered dealers). This contention was not accepted both by the assessing officer as well as by the Appellate Assistant Commissioner and also by the Tribunal. Hence the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended by the learned counsel for the petitioner, the tax is attracted on the first sale of gingerly oil-seeds as per section 4 read with entry 6(ii) of the Second Schedule to the Tamil Nadu General Sales Tax Act. Therefore, the sales by unregistered dealers are exigible to tax only at the hands of the seller and not at the hands of the purchaser. However, in the case of purchase from agriculturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f gingerly oil-seeds from the shandy dealers (unregistered dealers). 8.. In the result, we hold that that part of the turnover relating to purchases of gingerly oil-seeds from agriculturists is exigible to tax under section 7-A of the Act and regarding the remaining part of the turnover alleged to have been purchased from shandy dealers (unregistered dealers) the matter is remitted to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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