VENKATESWARA AGENCIES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS is an appeal against the order of the Board of Revenue (Commercial Taxes) dated 19th September, 1979, suo motu revising the order of the Appellate Assistant Commissioner, Cuddalore. The assessee is a dealer in petroleum products. It sold a car and claimed exemption from tax, in respect of the turnover relating to the same, on the ground that its sale was only a second sale, as it had purchased the car from one Muthuswami in this State itself. The Deputy Commercial Tax Officer, Nannilam, who made the assessment, stated that the appellant had not produced any recorded proof whether the earlier sale had already suffered tax or not. In this view, he rejected the claim for exemption made by the appellant herein. Against the order of the Deputy Commercial Tax Officer, the appellant preferred an appeal to the Appellate Assistant Commissioner, Cuddalore. That officer, by his order dated 10th January, 1976, allowed the appeal. He stated that he had carefully considered the full facts of the case which showed that the appellant had purchased the car on 19th February, 1972, from one Muthuswami Gounder of Coimbatore, then residing at Tirupur and that the appellant was not the first seller of the car in the State to attract liability to tax at 15 per cent on Rs. 6, 700. He concluded :