1977 (12) TMI 123

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..... appeal is whether the appellant-assessee has discharged the burden laid upon him under section 7-A of the Andhra Pradesh General Sales Tax Act to show that the goods in question, viz., moha seeds and neem seeds, have suffered tax at the point of first purchase and that, therefore, the turnovers relating to these two items are not exigible to tax. The Board of Revenue exercising its powers under se .....

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..... of Revenue, the sales are first sales in his hands and, therefore, they are liable to tax. In this connection, Mr. Dasaratharama Reddi, the learned counsel for the appellant, invited our attention to the order of the Assistant Commissioner to show that the burden of proof laid upon the appellant has been discharged by him. The assessing authority (Commercial Tax Officer) had issued a notice to the .....

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..... e particulars necessary were given in reply to the show cause notice. Even in respect of sales of neem seeds he submitted full details of the dates of purchase, names of parties, the quantity and the value of the goods, etc. It was the case of the assessee that he purchased the neem seeds through the local commission agents and furnished all the details. No attempt was made by the Commercial Tax O .....

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