9911796707
TMI Blog2001 (7) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 from M/s. Bantu Chinnaiah & Co., Niz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (commission agent) and purchase turnover of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial 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 the petitioner for the assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 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 & Co., Nizamabad, is a registered dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceed against him and recover the same by the mode known to law. But that circumstance can never be a valid and tenable ground to disallow the exemption claimed by the petitioner. 5.. In that view of the matter and having regard to the judgment of this Court in State of A.P. v. Thungabhadra Industries Ltd. [1986] 62 STC 71, we allow this tax revision case and set aside the order of the Tribunal an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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