1996 (2) TMI 495

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....related to only one contention and the same alone is pressed for our consideration. 2.. The contention is that the levy has to be made on the first seller as provided under the provisions of the Act. It is urged that the commoditycardamom is liable to the levy of tax, as per Schedule I to the Act. Seeing the Schedule it is seen that it is taxable at the first sale in the State by dealer who is li....

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....lanter but there is no whisper of any material in regard to the requirement that such planter would be considered as liable to tax under the provisions of section 5 of the Act. The Tribunal cannot be blamed when there is no material with regard to the liability. The Tribunal is also more than justified that the assessee-the present petitioner is under the burden of proof to establish the tax liabi....