2006 (8) TMI 575

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..... ales turnover of tea. Petitioner's case is that petitioner has admittedly purchased tea in Cochin auction conducted by tea auctioneers and according to petitioner, the tea auctioneers are second dealers selling tea liable to pay turnover tax and the petitioner being third seller is not liable to pay turnover tax. However, all the authorities including the Tribunal found that there was no sale .....

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..... he planters who are also registered dealers, only entrusted the tea to the auctioneer for sale and there was no sale between the planters and the auctioneer. Auctioneers being registered dealers under the Act, collected sales tax from the petitioner treating the sales to the petitioner as first sales and so much so petitioner who has paid tax at the first sale point on purchases from the auctionee .....

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