Second-sale exemption does not require proof of actual tax payment by the earlier seller; anterior taxable sale is sufficient.

For exemption on the ground of second sales, the assessee had only to show an anterior taxable sale and that tax was payable by the earlier seller; proof of actual tax payment by the seller was not required. The Tribunal's requirement that the assessee prove actual payment of tax was incorrect and was modified accordingly. Despite that clarification, the revision failed and the petition was dismissed.

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Issues: Whether a dealer claiming exemption on the footing that the turnover represented second sales was bound to prove not only that the earlier sales were taxable sales, but also that tax had in fact been paid by the sellers.

Analysis: To claim the benefit of exemption on the ground of second sales, it was sufficient for the assessee to establish that there had been an anterior taxable sale and that the tax was payable by the earlier seller. Proof of actual payment of tax by the seller was not required. The Tribunal's direction requiring the assessee to show that the sellers had in fact paid tax was therefore incorrect and was modified accordingly.

Conclusion: The assessee was not required to prove actual payment of tax by the sellers, but the revision nevertheless failed and the petition was dismissed.

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