K. RAVIRAJA PANDIAN J. - The Revenue is on revision against the order of the Tribunal made in Tribunal State Appeal No. 115 of 1999 in respect of Sri Alaggar Traders, dated October 3, 2001 by formulating the following substantial question of law :

"Whether, on the facts and circumstances of the case, the Tribunal is legally right in affirming the order of the first appellate authority in respect of allowance of the claim of second sale exemption even when the registration number of the so-called seller belonged to some other dealer ?"

The material facts for disposal of this revision are that the assessee is the dealer in iron and steel and assessee on the file of the Commercial Tax Officer, P. N. Palayam Circle, Coimbatore for the assessment year 1995-96. The assessee was originally assessed on a total and taxable turnover of Rs. 50,82,359 and Rs. Nil. The assessment was over on February 26, 1997. It appears that on February 20, 1997, the enforcement wing officers of the Commercial Tax Department caused an inspection on the business premises of the assessee and found that during the relevant year, there was a purchase of C.I. scraps for Rs. 7,44,381 from one Tvl. Sri Karpaga