TMI Blog2001 (7) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... Bantu Chinnaiah Co., Nizamabad is liable to be taxed in the hands of the petitioner as the first purchase of the goods. 2.. The petitioner is a dealer in turmeric and other goods. According to it, during the assessment year 1986-87, it purchased turmeric of the value of Rs. 3,48,440 from M/s. Bantu Chinnaiah Co., Nizamabad, a registered dealer under the provisions of the A.P. General Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "During the assessment year 1986-87, i.e., August 18, 1986 (closure date) before the closure of my business, I sold turmeric of Rs. 3,48,440 to M/s. B. Narsaiah Co., Nizamabad. The said turmeric becomes tax suffered one, since I purchased the same in Nizamabad from Kacha Adtiyas (commission agent) and purchase turnover of turmeric is being assessed on me in assessment year 1986-87 as a registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al that there was sale between M/s. Bantu Chinnaiah Co., Nizamabad and the petitioner-firm. The reasons given by the assessing authority and accepted by the Tribunal to disallow the claim of the petitioner are that the so-called transaction does not find a place in the return filed by the petitioner for the assessment year 1986-87 and secondly the above assessed tax is not paid by M/s. Bantu Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y this Court, with which we are in respectable agreement, when we look at the facts of this case, it cannot be said that the petitioner failed to establish that he made the purchase from a real and identifiable dealer within the State. There is no controversy that M/s. Bantu Chinnaiah Co., Nizamabad, is a registered dealer under the provisions of the Act and its identity is also not in dispute. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstance can never be a valid and tenable ground to disallow the exemption claimed by the petitioner. 5.. In that view of the matter and having regard to the judgment of this Court in State of A.P. v. Thungabhadra Industries Ltd. [1986] 62 STC 71, we allow this tax revision case and set aside the order of the Tribunal and we declare that the petitioner/assessee is entitled to the exemption i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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