9911796707
TMI Blog2002 (1) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover tax is exempted on all purchases except purchase previous to the last purchase. Since, admittedly, the petitioner is not the penultimate purchaser, levy of turnover tax is clearly illegal. 2.. The petitioner has been assessed to tax on the turnover of arecanut, they being the last purchaser. It was contended that the assessment order itself is a clear proof to show that the petitioner is not the penultimate purchaser and that they are only the last purchaser within the State. But the assessing authority as well as the appellate authority took the view that the petitioner is liable to pay turnover tax as he has not produced necessary declaration for claiming exemption. The Appellate Tribunal held that even though the petitioner d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) Arecanut; (4) Dried ginger; The notification shall be deemed to have come into force with effect from 1st July, 1987." There is an annexure to the notification to be furnished by a purchasing dealer for claiming exemption from turnover tax. The question of burden of proof regarding the claim for exemption under the S.R.O. came up for consideration before this Court in the decision reported in K.V. Gangadharan v. Additional Sales Tax Officer-I [1993] 91 STC 80; 1993 KLJ Tax Cases 432. Viswanatha Iyer, J., in the above case held as follows: "That particular dealer who has to pay the tax has to be identified and that is the purpose to be achieved by producing the declaration. I cannot accept the petitioner's plea that the exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench decision of this Court in T.R.C. No. 32 of 2000 (Mahavir Plantations Limited v. State of Kerala [2002] 126 STC 212). 4.. The Tribunal itself has found that the petitioner is the last purchaser. With regard to arecanut, the petitioner has paid tax. According to us, this item of evidence would show that the petitioner is not the penultimate purchaser. The assessment itself will show that the assessment order itself has identified the penultimate purchaser. The burden of proof is on the assessee. Hence in this case, the burden of proof has been discharged. Hence, the petitioner is liable to be exempted from paying the turnover tax on arecanut. The order of the Appellate Tribunal is set aside. The revision is allowed. Order on C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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