https://www.taxtmi.com/caselaws?id=160151 Exemption for a second or subsequent sale was available only if the assessee proved that the purchase was made from a registered dealer within the State. A registration certificate issued under the relevant provision was valid for one year and required yearly renewal, so proof of renewal for the assessment year was necessary. An old registration certificate and a seller's self-description in the invoice were insufficient to discharge that burden. On the record, renewal of the seller's registration was not shown for the relevant year, and the exemption was therefore denied in favour of the Revenue. en-us Mon, 28 Feb 2000 00:00:00 +0530 Tue, 10 Dec 2013 17:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160151 Exemption for a second or subsequent sale was available only if the assessee proved that the purchase was made from a registered dealer within the State. A registration certificate issued under the relevant provision was valid for one year and required yearly renewal, so proof of renewal for the assessment year was necessary. An old registration certificate and a seller's self-description in the invoice were insufficient to discharge that burden. On the record, renewal of the seller's registration was not shown for the relevant year, and the exemption was therefore denied in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160151