First-sale tax on cardamom depends on proving the seller's liability under the sales tax law; absent proof, revision fails.

Cardamom was taxable at the first sale in the State under the Kerala General Sales Tax Act only if the first seller was a dealer liable to tax under section 5. The assessee therefore had to prove not merely purchase from a planter, but also that the planter's turnover crossed the assessable limit and that the planter was in fact liable to tax. As no material was produced on that essential point, the challenge to the levy failed. A contention raised for the first time at the second appellate stage also weighed against revisional interference.

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Issues: Whether the levy of sales tax on cardamom under the Kerala General Sales Tax Act, 1963 was confined to the first sale by a dealer liable to tax under section 5, and whether the assessee had discharged the burden of proving that the planter from whom the commodity was purchased was so liable.

Analysis: Cardamom was taxable at the first sale in the State, but only if the first seller was a dealer liable to tax under section 5. The assessee had to establish not merely purchase from a planter, but also that the planter's turnover exceeded the assessable limit and that the planter was liable to tax. No material was shown on this vital aspect. The contention was also raised for the first time at the second appellate stage, which weighed against interference in revision under section 41.

Conclusion: The assessee failed to prove that the planter was liable to tax under section 5, and the challenge to the levy did not merit interference. The revision petitions were dismissed.

Ratio Decidendi: Where tax liability depends on the first seller being a dealer liable under the Act, the assessee bears the burden of proving that liability, and absence of such material justifies refusal of revisional interference.

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