1982 (7) TMI 257

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..... other turnover as also Rs. 60,000 representing sale value of lorry at 15 per cent for 1978-79 on the ground that the sale of the lorry is a first sale in the State. On appeal the Appellate Assistant Commissioner has agreed with the assessing officer and has upheld the assessment on the turnover of Rs. 60,000. The matter was taken to the Sales Tax Appellate Tribunal and before the Tribunal it wa .....

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..... t the sale of motor vehicles is taxable only on the first sale in the State, the subsequent sales being exempted. In view of the finding of the Tribunal that the assessee's sale of the lorry is not the first sale in the State, the assessee is entitled to claim exemption on the ground that his sale is not the first sale even if the first sale has not suffered tax. The learned counsel for the reve .....

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..... oceed to levy that transaction of first sale, and the onus cannot be thrown on the assessee to show that the first sale has suffered tax. The onus on the subsequent seller is only to point out that there has been a first sale and the onus is not on him to show that the first sale has, in fact, suffered tax. This is the view this court has taken in two earlier decisions reported in Govindan Co. v .....

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