JUDGMENT

A.K. Sikri, J.

1. This second appeal has been filed by the appellant (hereinafter referred to as 'the assessee') under Section 45 of the Delhi Sales Act, 1975. The appellant feels aggrieved by the order dated 1st April, 2010 passed by the Appellate Tribunal, Value Added Tax, Delhi under Section 43 (6) of the Delhi Sales Act, 1975. Before we pin-point the substantial question of law which arises, it would be proper to traverse the facts under which the question of law has cropped up.

2. The assessee is a private limited company. It is trading in electric, electronic and refrigeration items. All these goods in which the appellant is trading were notified to be the first point items under Section 5 of the Delhi Sales Act (hereinafter referred to as 'the Local Act'). The implication thereof is that liability to pay the sales tax is of the first seller from whom the assessee was buying these goods, as the assessee was not the first seller of the goods. It was in the case of the assessee that it had been purchasing these goods from the registered dealers namely M/s Videocon International Ltd., M/s. Whirlpool India Ltd. and M/s. Expo Machinery Ltd., etc.

3. The assessment o