1996 (7) TMI 516

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....for the assessment year 198182. However, the assessing authority in exercise of power under section 14(4)(cc) of the APGST Act withdrew the exemption on the ground that the first sellerM/s. Sri Veera Venkata Satyanarayana Rice and Oil Merchants, Narasaraopetfrom whom the assessee claimed to have made the first purchase, ceased to be a registered dealer on the date of purchase. That order of the assessing authority was confirmed by the Appellate Deputy Commissioner, in appeal, on December 16, 1983. On further appeal by the respondent-assessee before the Sales Tax Appellate Tribunal, the appeal was allowed. Hence, the State is in revision before us. 3.. The learned Special Government Pleader appearing for the Revenue, vehemently contends t....

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.... the High Court dismissed the revision against both the orders. Thus, it follows that where the assessee has furnished the registration numbers of the dealers from whom he claims to have purchased the goods, the exemption granted on the basis of second sales of such goods cannot be withdrawn on the ground of cancellation of registration certificates if the vendors are real and identifiable persons. By mere cancellation of the registration certificates the dealers do not cease to be identifiable unless the cancellation itself is on the ground that they are fictitious and unidentifiable. 5.. The next case relied upon by the learned Government Pleader is Dwaraka Pershad Badari Pershad v. State of Andhra Pradesh [1992] 87 STC 177 (AP). In th....