ABDUL HADI, J.

In this tax case revision under section 38 of the Tamil Nadu General Sales Tax Act, 1959 preferred by the assessee, in relation to the assessment year 1979-80, the only question is whether the impugned sales of electrical goods, which are subject to only single point tax under the Tamil Nadu General Sales Tax Act, by the assessee are second sales in the State of Tamil Nadu and so exempted from tax. It is settled law that in such a situation, the assessee should prove that the alleged preceding sale is a taxable sales. Though according to the assessee, electrical goods were purchased by it from one Honesty Electricals under the relevant sale bills standing in the name of "Honesty Electricals", the enforcement authorities have produced a sworn statement dated March 14, 1980 of one Jayanthilal J. Takkar stating that the abovesaid bills standing in the name of Honesty Electricals were issued by him. He has also stated in the same statement thus :

"Actually I have not dealt any goods except sale of bills for consideration of 2 per cent to 3 per cent of bill value." *

He also made the following observations in the abovesaid statement :

"Besides the above commissio