TaxTMI 
TaxTMI 
1974 (2) TMI 69
X X X X Extracts X X X X
X X X X Extracts X X X X
....al. The petitioners herein reported a total and taxable turnover of Rs. 18,17,325.20 and Rs. 223.42 respectively for the assessment year 1971-72 to the assessing authority. Later there was a surprise inspection of the petitioners' business premises on 17th August, 1972, and it was found that the petitioners had purchased iron and steel from 12 dealers during the assessment year 1971-72, the total ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....teel from 12 dealers denoted second sales in the State and, therefore, they were not liable to be taxed. The Tribunal, however, dismissed the appeal with the observation that the assessing authority will furnish the appellants (petitioners) herein the substance of the result of the enquiries made by the investigating officer regarding the whereabouts of the 12 sellers from whom the petitioners had....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e petitioners who claimed exemption from tax on the ground that their sales are second sales are bound to show that there has been an anterior taxable sale and that they need not prove that tax had in fact been paid on those anterior sales. To claim the benefit of tax on the ground that their sales are second sales, the petitioners need not show that their sellers have in fact paid tax and it is e....