https://www.taxtmi.com/caselaws?id=158801 Cancellation of a seller's registration certificate does not by itself render the seller unidentifiable or non-existent. The decisive distinction is between an identifiable real dealer and a fictitious or non-existent dealer. Where the purchaser produces registration particulars, invoices, way bills, and other material showing actual movement of goods, and the department does not dispute issuance of the bills, the burden of showing purchases from an identifiable dealer is satisfied. On that basis, second sales exemption cannot be withdrawn merely because the first seller's registration was later cancelled. en-us Thu, 11 Jul 1996 00:00:00 +0530 Thu, 07 Nov 2013 14:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158801 Cancellation of a seller's registration certificate does not by itself render the seller unidentifiable or non-existent. The decisive distinction is between an identifiable real dealer and a fictitious or non-existent dealer. Where the purchaser produces registration particulars, invoices, way bills, and other material showing actual movement of goods, and the department does not dispute issuance of the bills, the burden of showing purchases from an identifiable dealer is satisfied. On that basis, second sales exemption cannot be withdrawn merely because the first seller's registration was later cancelled. Case-Laws VAT and Sales Tax Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158801