1983 (11) TMI 264

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..... assessee's contention was that the vessels sold by it on a turnover of Rs. 29,108.07 cannot be taxed as they are second sales. The assesseecompany also produced the bills of its purchase to show that it purchased the goods from a local dealer, Messrs. Premier Steel Distributors, carrying on business at No. 27, Ravanier Street, Madras-3. The fact that the stainless steel vessels sold by the assesse .....

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..... cond sales and they are entitled to be exempted as second sales. That decision of the Tribunal has been challenged before us on the ground that the local dealer who sold the goods to the assessee had no valid registration certificate, his registration certificate having been cancelled earlier to the date of his purchases but notified later on 31st December, 1980, in the Commercial Taxes Bulletin, .....

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..... if that were to be the position, all registered dealers would like to have their registration cancelled for the purpose of escaping from tax. Therefore, we are not in a position to accept the contention of the learned Government Pleader that merely because Messrs. Premier Steel Distributors were not registered dealers at the time when they sold the goods to the assessee, their sales are not taxabl .....

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