https://www.taxtmi.com/caselaws?id=159434 A claim that sales were exempt as second sales requires the assessee to prove an earlier taxable sale in the State. The court accepted the assessing authorities' reliance on a sworn admission that the bill issuer had not dealt in goods and had merely sold bills for consideration. Because the assessee did not seek cross-examination and produced no material to displace that admission, the transaction was treated as not being a genuine sale of goods. The assessee therefore failed to establish second-sale exemption, and the revision failed. en-us Tue, 25 Jul 1995 00:00:00 +0530 Mon, 25 Nov 2013 14:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159434 A claim that sales were exempt as second sales requires the assessee to prove an earlier taxable sale in the State. The court accepted the assessing authorities' reliance on a sworn admission that the bill issuer had not dealt in goods and had merely sold bills for consideration. Because the assessee did not seek cross-examination and produced no material to displace that admission, the transaction was treated as not being a genuine sale of goods. The assessee therefore failed to establish second-sale exemption, and the revision failed. Case-Laws VAT and Sales Tax Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159434