https://www.taxtmi.com/caselaws?id=156297 A second seller is entitled to exemption where the turnover relates to goods previously sold in the State by a dealer liable to tax, and the assessee need not prove that the first seller actually remitted tax. Cancellation of the first seller's registration, or closure of its business during the assessment year, does not by itself negate the character of the earlier sale as a taxable sale. To deny the second-sale exemption, the revenue must establish that the alleged purchases were not genuine or that the bills were bogus; mere assumptions or presumptions are insufficient. On the facts stated, the assessee proved second sales and the turnover could not be taxed as first sales. en-us Thu, 26 Jul 1990 00:00:00 +0530 Tue, 17 Sep 2013 17:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156297 A second seller is entitled to exemption where the turnover relates to goods previously sold in the State by a dealer liable to tax, and the assessee need not prove that the first seller actually remitted tax. Cancellation of the first seller's registration, or closure of its business during the assessment year, does not by itself negate the character of the earlier sale as a taxable sale. To deny the second-sale exemption, the revenue must establish that the alleged purchases were not genuine or that the bills were bogus; mere assumptions or presumptions are insufficient. On the facts stated, the assessee proved second sales and the turnover could not be taxed as first sales. Case-Laws VAT and Sales Tax Thu, 26 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156297