TMI Blog1974 (2) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 18,17,325.20 and Rs. 223.42 respectively for the assessment year 1971-72 to the assessing authority. Later there was a surprise inspection of the petitioners' business premises on 17th August, 1972, and it was found that the petitioners had purchased iron and steel from 12 dealers during the assessment year 1971-72, the total of the purchases amounting to Rs. 3,91,495.03. At the stage of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, they were not liable to be taxed. The Tribunal, however, dismissed the appeal with the observation that the assessing authority will furnish the appellants (petitioners) herein the substance of the result of the enquiries made by the investigating officer regarding the whereabouts of the 12 sellers from whom the petitioners had purchased the goods in question and permit the petitioners to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their sales are second sales are bound to show that there has been an anterior taxable sale and that they need not prove that tax had in fact been paid on those anterior sales. To claim the benefit of tax on the ground that their sales are second sales, the petitioners need not show that their sellers have in fact paid tax and it is enough for them to show that the earlier sales are taxable sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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