No sales tax on oil products sold to distributors, as Oil Co. hadn't purchased substantial part from

CST & VAT : Assam VAT - Where assessee purchased petroleum products from IOC and thereafter sold it to dealers and sale price collected from dealers was above 40 per cent of sale price paid to IOC, since quantity of goods sold to assessee by IOC was only 4.5 per cent of its total production, sale effected by assessee did not amount to a first sale under section 8 and was not taxable