1980 (8) TMI 187

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....esented purchases of copra and watery coconuts which were again sold to other dealers within the State. The assessee therefore claimed that he was not the last purchaser in respect of these commodities and as tax was leviable only at the point of last purchase on these commodities, he was entitled to the exemption on the turnover relating to them. In support of his contention he produced a list of dealers to whom the copra and watery coconuts were sold. This list contained the bill number, the date of the sale, the amount for which it was sold, and the name and address of the purchaser. The assessee also produced daybook, ledgers, sales and purchase invoices before the Commercial Tax Officer, Proddatur, as is clear from column No. 7 relatin....

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....y relied on the fact that the buyers were not registered dealers and that no evidence was adduced to establish that the goods had suffered tax in their hands and hence the assessee would be the last purchaser. The Tribunal stated: "No enquiry or verification was made by the assessing authority to establish the authenticity of the claim put forth by the appellant before granting exemption. The fact that the appellant had sold the goods to such dealers must be established beyond reasonable doubt before the claim can be entertained. The records do not shed any light on these aspects of the matter. In the circumstances, no definite opinion can be expressed on the basis of the material on record. The ends of justice demand that the matter should....