2014 (2) TMI 299

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..... Govt. Pleader (Taxes) For the Respondent : No appearance in both T.Cs. ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The Revenue is on revision as against the order passed by the Sales Tax Appellate Tribunal dated 20.01.1990 in CTA Nos.203 and 205 of 1989, relating to the assessment years 1983-84 and 1985-86 raising the following question of law: "Whether in the facts a .....

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..... nted. 3. On the assessment held against the assessee, an appeal was preferred before the Appellate Assistant Commissioner, who held that the Department had clearly proved through detailed enquiries that there were no taxable transactions at the earliest stage and ultimately, the second sale exemption could not be granted. Thus the revision of assessment for the assessment years 1983-85 and 1985-8 .....

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..... , the benefit of doubt should be given to the assessee. 5. Thus, going through the documents and after taking note of the facts and circumstances, the Sales Tax Appellate Tribunal held that the entire purchase made by the assessee could not be given a second sale exemption. Hence, following the decision in IT No.956 of 1982 dated 07.10.1982, the Tribunal fixed 50% of the turnover as first sales a .....

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