SETHURAMAN, J.

This is a revision petition filed against the order of the Sales Tax Appellate Tribunal dated 19th December, 1974.

The assessee is a dealer in oil and oilcakes and also groundnut kernels. During the relevant year, the assessee showed in its accounts purchases of groundnut kernels for Rs. 72, 145.50 from two dealers, namely, K. Swami of Tiruchengode and Ayyappan Traders of Tiruchengode. The assessee filed the bills relating to the aforesaid purchases and contended that those purchases were only second purchases in this State so as not to be taxes. The assessing authority did not accept this claim of the assessee and brought the turnover to tax. The Appellate Assistant Commissioner also agreed with the assessing authority.

When the matter come on appeal before the Sales Tax Appellate Tribunal, the contention of the assessee was that the purchases were only second purchases and that the bills produced mentioned that the goods in question had already suffered tax. The contention for the revenue was that the assessee must prove that the goods in question had already suffered tax. Though the revenue did not deny that the dealers who sold to the assessee were in ex