DHANALAXMI TRADING COMPANY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE petitioner in this T.R.C. is claiming that he was entitled to exemption on the second sale made in the assessment year 1982 -83. All the three authorities negatived the claim of exemption on the ground that the petitioner has not maintained any accounts and that a person who seeks to have the benefit of exemption must establish that the sales in question are the second sales. The Judgment of the Tribunal so holding on November 24, 1987, is assailed in this T.R.C. We find no merit in the T.R.C. There can be no exception to the rule that the dealer who wants to have the benefit of exemption as second sale on the ground that the turnover relates to the second sale has to satisfy the authority of this claim. Where no accounts are maintained and there is no record to show that the sales in question are the second sales, the petitioner cannot claim any exemption.

(2.) IN our view, the Tribunal has rightly rejected the claim; the T.R.C. is accordingly dismissed.