1967 (4) TMI 184

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..... , having failed to get exemption from tax on a turnover of Rs. 6,227 as representing second purchases, successfully appealed to the Tribunal. The department went upon the basis that as the respondent failed to comply with rule 26(13) of the Madras General Sales Tax Rules, 1959, it necessarily followed that the respondent forfeited his right to single point taxation, even if he had otherwise establ .....

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..... judgment of this Court in T.C. No. 247 of 1962. But, with due respect, no reference was there made to section 3(2), which governs single point liability. The effect of the section is that where the transactions are second purchases or sales, there is no liability on them, as the single point of levy is fixed at the stage of first purchase of the goods in question. Neither the revenue authority n .....

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