TMI Blog2000 (2) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... read with rule 41(1) of the Kerala General Sales Tax Rules, 1963 (in short "the Rules"), only dispute relates to the question whether assessee was entitled to claim exemption in respect of the sales turnovers of M.S. rounds purchased from National Steel Trading Corporation, being second sales, for the assessment year 1992-93. 2.. The assessing authority as well as the Deputy Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered dealer. 4.. Learned counsel for the assessee, on the other hand, submitted that Tribunal on consideration of factual aspects found National Steel Trading Corporation to be a registered dealer. Reference was made by the Tribunal to the invoice in which the dealer had described itself as a registered dealer and the document at page 171 of assessment records, i.e., a copy of Certificate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and shall be renewed from year to year on payment of the fee specified in sub-section (1) and continues to be valid on such renewal." Section 5 appearing in Chapter III deals with incidence and levy of tax. Section 5(1) deals with liability to pay tax on the taxable turnover in the case of goods specified in the First or Second Schedule, at the rates and only at the points specified against su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is taxable at the point of first sale, a burden is cast on the assessee to produce sale bill of a registered dealer within the State. No material was produced to show that dealer was registered beyond 1989-90. The burden cast on the assessee who claims exemption has not been discharged to prove that purchase was from a registered dealer. It is not a case of retrospective cancellation, as cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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