2000 (2) TMI 799

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n this application under section 41 of the Kerala General Sales Tax Act, 1963 (in short "the Act") read with rule 41(1) of the Kerala General Sales Tax Rules, 1963 (in short "the Rules"), only dispute relates to the question whether assessee was entitled to claim exemption in respect of the sales turnovers of M.S. rounds purchased from National Steel Trading Corporation, being second sales, for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nless the certificate issued under subsection (2) of section 14 is renewed, dealer ceases to be a registered dealer. 4.. Learned counsel for the assessee, on the other hand, submitted that Tribunal on consideration of factual aspects found National Steel Trading Corporation to be a registered dealer. Reference was made by the Tribunal to the invoice in which the dealer had described itself as a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the prescribed form." "Sub-section (5): A certificate issued under sub-section (2) shall be valid for a year and shall be renewed from year to year on payment of the fee specified in sub-section (1) and continues to be valid on such renewal." Section 5 appearing in Chapter III deals with incidence and levy of tax. Section 5(1) deals with liability to pay tax on the taxable turnover in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....claim.   6.. In order to prove the claim of exemption as the second or subsequent sale in respect of a commodity which is taxable at the point of first sale, a burden is cast on the assessee to produce sale bill of a registered dealer within the State. No material was produced to show that dealer was registered beyond 1989-90. The burden cast on the assessee who claims exemption has not be....