https://www.taxtmi.com/caselaws?id=150872 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. en-us Wed, 20 Feb 1974 00:00:00 +0530 Thu, 23 May 2013 17:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150872 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. Case-Laws VAT and Sales Tax Wed, 20 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150872