STATE OF TAMIL NADU Vs. BALAJI TRADING COMPANY

JUDGEMENT

(1.) 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:

(2.) The assessee herein, is a dealer in pulses particularly in Bengal gram. On an enquiry made and on verification done as to whether the sellers of such goods existed in the address available in the said purchase bills, the Department found that the registration numbers noted in the said purchase bills related to some other dealers dealing in different commodities. Based on that, the assessment was made and held that the claim of the assessee for second sale exemption could not be granted.

(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 1985-86 were confirmed.