1982 (7) TMI 257

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.... the assessment year 1978-79. The assessing officer assessed certain other turnover as also Rs. 60,000 representing sale value of lorry at 15 per cent for 1978-79 on the ground that the sale of the lorry is a first sale in the State. On appeal the Appellate Assistant Commissioner has agreed with the assessing officer and has upheld the assessment on the turnover of Rs. 60,000. The matter was take....

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....ale it cannot obviously be taxed for under the General Sales Tax Act the sale of motor vehicles is taxable only on the first sale in the State, the subsequent sales being exempted. In view of the finding of the Tribunal that the assessee's sale of the lorry is not the first sale in the State, the assessee is entitled to claim exemption on the ground that his sale is not the first sale even if the ....

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.... goods earlier in the State, then it is for the authorities to proceed to levy that transaction of first sale, and the onus cannot be thrown on the assessee to show that the first sale has suffered tax. The onus on the subsequent seller is only to point out that there has been a first sale and the onus is not on him to show that the first sale has, in fact, suffered tax. This is the view this cour....