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TMI Blog1982 (11) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Appellate Tribunal. The respondent is a firm. It is an assessee under the Tamil Nadu General Sales Tax Act, 1959. As a dealer in ready-made garments and textiles, it is ordinarily assessable to sales tax on the turnover in those articles of merchandise. During the assessment year in question, namely, 1974-75, the assessee sold a car belonging to it for Rs. 5,000. The car was admittedly part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ground on which the Tribunal relieved the assessee from tax liability on the sale value of the car was that the vehicle had earlier suffered tax at an earlier point of sale. The learned Government Pleader urged before us that the decision of the Tribunal is erroneous in point of law. He urged that the Tribunal had gone against the principles laid down by the Supreme Court in State of Tamil Nadu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e garments and not a dealer in old cars, overlooking the fact that the old car was a business asset of the assessee and had been sold and realised by the assessee in the course of trade. We do not also accept as tenable the other ground on which the Tribunal had excluded the sum of Rs. 5,000. They said that the car had already been subjected to tax at an earlier point of sale between other partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jalopies of this kind that second-hand cars are a class apart and the market for old and second-hand cars is quite a distinct sector from that for new cars, from many points of view, including the type of clientele, the nature of the bargain, the quality and the degree of warranty of performance, and so on. In every sense of the word, therefore, second-hand cars are a different commercial commodit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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