https://www.taxtmi.com/caselaws?id=160151 The Tribunal upheld the decision to disallow the exemption claim for sales turnovers of M.S. rounds purchased from National Steel Trading Corporation as second sales for the assessment year 1992-93 under the Kerala General Sales Tax Act, 1963. The assessee failed to prove that the seller was a registered dealer at the time of the transaction, leading to the rejection of the claim. The judgment highlights the necessity of timely renewal of dealer registration and places the burden on the assessee to demonstrate purchase from a registered dealer to qualify for exemptions. 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 The Tribunal upheld the decision to disallow the exemption claim for sales turnovers of M.S. rounds purchased from National Steel Trading Corporation as second sales for the assessment year 1992-93 under the Kerala General Sales Tax Act, 1963. The assessee failed to prove that the seller was a registered dealer at the time of the transaction, leading to the rejection of the claim. The judgment highlights the necessity of timely renewal of dealer registration and places the burden on the assessee to demonstrate purchase from a registered dealer to qualify for exemptions. Case-Laws VAT and Sales Tax Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160151