S. R. NAYAK, J.

The question that arises for consideration in this tax revision case is whether the purchase of turmeric made by the petitioner/dealer from one M/s. Bantu Chinnaiah & Co., Nizamabad is liable to be taxed in the hands of the petitioner as the first purchase of the goods.

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 Tax Act, 1957 (hereinafter referred to as "the Act" for brevity). So claiming, the petitioner claimed exemption on a turnover of Rs. 3,48,440. The above claim of the petitioner was rejected by the assessing authority and that order has been confirmed by the Appellate Deputy Commissioner as well as the Tribunal, on the ground that the evidence placed before them do not disclose that the disputed turnover suffered tax and the seller of the goods paid the tax of Rs. 63,313.25. Before the Tribunal, the petitioner produced an affidavit of one Bantu Sayuloo, said to be the proprietor of M/s. Bantu Chinnaiah & Co., Nizamabad, by way