https://www.taxtmi.com/caselaws?id=247529 Second sales exemption was denied where the purchases were found to be from non-existent dealers whose registrations had already been cancelled before the transactions. The assessee had to prove both the genuineness of the purchases and that the selling dealers held valid registration on the relevant date; on the factual record, that burden was not discharged. Section 10 places the burden on the dealer to show that turnover is not taxable, but it does not cure purchases from dealers with no subsisting registration. The first appellate authority's attempt to exempt 50% of the turnover as second sale had no material basis and was inconsistent with the findings of fact. en-us Thu, 19 Jan 2012 00:00:00 +0530 Tue, 12 Aug 2014 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247529 Second sales exemption was denied where the purchases were found to be from non-existent dealers whose registrations had already been cancelled before the transactions. The assessee had to prove both the genuineness of the purchases and that the selling dealers held valid registration on the relevant date; on the factual record, that burden was not discharged. Section 10 places the burden on the dealer to show that turnover is not taxable, but it does not cure purchases from dealers with no subsisting registration. The first appellate authority's attempt to exempt 50% of the turnover as second sale had no material basis and was inconsistent with the findings of fact. Case-Laws VAT and Sales Tax Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247529