1958 (4) TMI 100

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..... nced by CHANDRA REDDI, OFFG. C.J.-In these revision cases, the petitioners claim exemption from sales tax on the ground that they purchased the skins and hides from unlicensed dealers and as such the transaction comes within the purview of the Full Bench decision of this Court in Government of Andhra Pradesh v. Abdul Bari & Co. [1958] 9 S.T.C. 231; 1958 A.L.T. 185. The department assessed the peti .....

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..... were bought from persons who did not hold any licences. There is not presumption that every dealer in hides and skins is an unlicensed dealer. That being the case, unless he succeeds in proving that the persons from whom he purchased the skins and hides had no licences, he cannot claim the exemption. In the result, the orders under appeal are confirmed and these petitions are dismissed with costs .....

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