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TMI Blog2006 (2) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for the entire turnover as second sales for which first point tax has already been suffered. Assessing authority after examining the accounts of the assessee for the relevant year had found that there was shortage of 664.750 kilograms of winding wires, which was detected during the shop inspection conducted on October 10, 1990. On the basis of the said finding, accounts were rejected and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Aggrieved by the said order, State took up the matter in appeal before the Sales Tax Appellate Tribunal as T. A. No. 653 of 1992. Tribunal sustained the addition with the view that no tax can be collected in respect of the added turnover on the ground that the addition made also represents exempted turnover. Appeal was accordingly dismissed by order dated December 14, 2000. Aggrieved by the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l registered dealers is liable to tax on sale. Consequently estimated addition made was arbitrary and unwarranted. Counsel submitted that as the goods were taxable at the first point sales within the State, purchases already effected by the assessee had suffered first point sales tax at the seller's hands. Therefore, added turnover would also be exempted since the relative purchases had alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can only be treated as a first seller in so far as the goods involved in such purchases are concerned unless he produces evidence to show that he is not liable to be taxed under the Act. A division Bench of this court in Rajendra Babu v. State of Kerala [1994] 2 KTR 172, has held that the burden of proof to prove that the turnover is exempted being second sales is on the assessee. Another divisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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