Second-sale exemption requires proof of valid dealer registration; an unrenewed certificate and invoice description were insufficient.

Exemption for a second or subsequent sale was available only if the assessee proved that the purchase was made from a registered dealer within the State. A registration certificate issued under the relevant provision was valid for one year and required yearly renewal, so proof of renewal for the assessment year was necessary. An old registration certificate and a seller's self-description in the invoice were insufficient to discharge that burden. On the record, renewal of the seller's registration was not shown for the relevant year, and the exemption was therefore denied in favour of the Revenue.

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Issues: Whether the assessee was entitled to exemption on the ground that the purchases were second sales from a registered dealer.

Analysis: The claim for exemption in respect of a second or subsequent sale could succeed only if the assessee established that the purchase was made from a registered dealer within the State. A certificate of registration issued under the registration provision was valid only for one year and had to be renewed from year to year. The material on record did not show renewal of the seller's registration for the relevant assessment year. Mere reference to an old registration certificate or self-description in the invoice was insufficient to discharge the assessee's burden of proof.

Conclusion: The assessee was not entitled to the exemption, and the revision was allowed in favour of the Revenue.

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