2001 (7) TMI 1261

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....n in this tax revision case is whether the purchase of turmeric made by the petitioner/dealer from one M/s. Bantu Chinnaiah & Co., Nizamabad is liable to be taxed in the hands of the petitioner as the first purchase of the goods. 2.. The petitioner is a dealer in turmeric and other goods. According to it, during the assessment year 1986-87, it purchased turmeric of the value of Rs. 3,48,440 fro....

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....oduced before us, at page No. 14 of the material papers. The relevant portion of the said affidavit reads: "During the assessment year 1986-87, i.e., August 18, 1986 (closure date) before the closure of my business, I sold turmeric of Rs. 3,48,440 to M/s. B. Narsaiah & Co., Nizamabad. The said turmeric becomes tax suffered one, since I purchased the same in Nizamabad from Kacha Adtiyas (commiss....

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....r has been assessed by the Deputy Commercial Tax Officer. Therefore, there is evidence placed before the Tribunal that there was sale between M/s. Bantu Chinnaiah & Co., Nizamabad and the petitioner-firm. The reasons given by the assessing authority and accepted by the Tribunal to disallow the claim of the petitioner are that the so-called transaction does not find a place in the return filed by t....

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....State does not shift the liability to pay tax on the second seller. In the light of these principles laid down by this Court, with which we are in respectable agreement, when we look at the facts of this case, it cannot be said that the petitioner failed to establish that he made the purchase from a real and identifiable dealer within the State. There is no controversy that M/s. Bantu Chinnaiah & ....