https://www.taxtmi.com/caselaws?id=158069 In a single-point sales tax regime, a subsequent seller need only establish that there was an earlier sale within the State to claim second-sale exemption; proof that the earlier seller actually suffered tax is not required. On the facts, the records showed tax had been collected and paid by the earlier seller, whose assessment remained undisturbed, so the assessee's purchase qualified as a second sale entitled to exemption. A revisional authority could not, in proceedings against the assessee, treat the non-party seller as an unregistered dealer, impose penalty on that seller, or recharacterise tax already paid as penalty without separate proceedings and hearing. The revisional order restoring the assessment was set aside. en-us Thu, 27 Oct 1994 00:00:00 +0530 Tue, 15 Oct 2013 18:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158069 In a single-point sales tax regime, a subsequent seller need only establish that there was an earlier sale within the State to claim second-sale exemption; proof that the earlier seller actually suffered tax is not required. On the facts, the records showed tax had been collected and paid by the earlier seller, whose assessment remained undisturbed, so the assessee's purchase qualified as a second sale entitled to exemption. A revisional authority could not, in proceedings against the assessee, treat the non-party seller as an unregistered dealer, impose penalty on that seller, or recharacterise tax already paid as penalty without separate proceedings and hearing. The revisional order restoring the assessment was set aside. Case-Laws VAT and Sales Tax Thu, 27 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158069