1977 (12) TMI 123

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Court was delivered by OBUL REDDI, C.J.-The main question that arises for consideration in this special appeal is whether the appellant-assessee has discharged the burden laid upon him under section 7-A of the Andhra Pradesh General Sales Tax Act to show that the goods in question, viz., moha seeds and neem seeds, have suffered tax at the point of first purchase and that, therefore, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Board of Revenue holding that the appellant is not entitled to the exemption claimed. According to the Board of Revenue, the sales are first sales in his hands and, therefore, they are liable to tax. In this connection, Mr. Dasaratharama Reddi, the learned counsel for the appellant, invited our attention to the order of the Assistant Commissioner to show that the burden of proof laid upon the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., it is for the assessing authority to verify the correctness of the information furnished by the assessee. All the particulars necessary were given in reply to the show cause notice. Even in respect of sales of neem seeds he submitted full details of the dates of purchase, names of parties, the quantity and the value of the goods, etc. It was the case of the assessee that he purchased the neem se....