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TMI Blog1990 (2) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... was originally subjected to tax by the assessing officer. On appeal, the Appellate Assistant Commissioner exempted this turnover on the ground that the sale of timber by the assessee/appellant herein is second sale eligible for exemption. The Joint Commissioner, Commercial Taxes, by exercising suo motu power, issued notice and called upon the assessee to show cause as to why the exemption granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Joint Commissioner, this appeal is filed. 2.. Mr. K. Govindarajan, learned counsel appearing for the assessee, submitted that the retrospective effect given to the cancellation will not affect the right of the assessee in claiming exemption as second sale. In support of that, he relied on two decisions, namely, Cromelite (India) Pvt. Ltd. v. State of Maharashtra reported in [1981] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stainless steel vessels, all sales effected by it were taxable sales and the contention that merely because the seller was not a registered dealer, when it sold the goods to the assessee, its sales to the assessee were not taxable sales could not be accepted. If the assessee was able to show that there had been merely a taxable sale and its sale was only second sale, it was entitled to claim exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unregistered dealer, the purchaser cannot be made to suffer tax on his factual second sale. It can also be presumed that at the time of purchase, the first seller must have collected tax. So far as the case on hand is concerned, it is common ground that the first seller was a registered dealer, admittedly for the year 1980-81, and because he failed to renew the registration for the year in questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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