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1976 (3) TMI 189 - SUPREME COURTWhether the assessee is liable to be taxed in respect of a turnover of Rs. 7,41,393.62 consisting of Rs. 6,88,911.33 being the inter-State sales of cotton effected by the assessee to Nellai Cotton Mills, Tirunelveli, and Rs. 52,482.29 being the inter- State sales of cotton effected by the assessee to Karur Mills? Held that:- Appeal dismissed. A dealer claiming exemption for subsequent sale during the movement of goods from one State to another is required by section 6(2) of the Central Act to furnish to the prescribed authority in the prescribed manner a certificate duly filled and signed by the registered dealer by whom the goods were purchased containing the particulars. In the present case, the appellant would be entitled to exemption on production of appropriate form by the Bombay seller and by showing that the buyer is a registered dealer. The appellant produced the form from the Bombay seller but did not prove that his buyer was a registered dealer in cotton. Therefore, the Tribunal rightly held that the appellant was not entitled to exemption under section 6(2) of the Act
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