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TMI Blog2014 (2) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... entries of the bills supporting the alleged purchase of goods from the registered dealers - Held that:- Going through the order of assessment as well as the order passed by the Appellate Authority, when the assessee had acted on the representation of the vendors and that at least in one case, the registration itself was cancelled subsequent to the assessment order, we do not find any justifiable g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders of the First Appellate Authority by allowing the claim of second sale exemption when the assessee failed to establish the entries of the bills supporting the alleged purchase of goods from the registered dealers?" 2. The assessee herein, is a dealer in pulses particularly in Bengal gram. On an enquiry made and on verification done as to whether the sellers of such goods existed in the addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Appellate Tribunal, wherein it was pointed out that as far as the assessment year 1983-84 was concerned, the purchases were effected from one Durai Pandian whose registration was cancelled by the registering authority w.e.f.15.11.1985 and that the original assessment was completed after verifying the purchase details. As regards the purchase said to have been made from Baghavan Trading Co., it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is on appeal. 7. Going through the order of assessment as well as the order passed by the Appellate Authority, when the assessee had acted on the representation of the vendors and that at least in one case, the registration itself was cancelled subsequent to the assessment order, we do not find any justifiable ground to interfere with the order of passed by the Sales Tax Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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