JUDGMENT C. N. RAMACHANDRAN NAIR, J. – Question raised is whether the petitioner is liable to pay sales tax on the sales turnover of a Benz brand car sold during the year 1998-99. The petitioner, admittedly, is a trader holding registration under the Kerala General Sales Tax Act, 1963. The car purchased was retained as a business asset which is a fact not disputed by petitioner. The assessing officer treated the sale of the car as a transaction incidental to business and hence levied tax. The Erst appellate authority allowed the appeal, holding that the petitioner's purchase is a local purchase of the car from an importer who imported the car from abroad. The logic applied by the first appellate authority is that petitioner's sale is a second sale and hence not liable to be assessed. The Tribunal, on the other hand, held that in the absence of proof of payment of tax on first sale, in terms of rule 32(13) of the Kerala General Sales Tax Rules, 1963, the petitioner is liable to pay tax. During hearing, counsel for the petitioner submitted that the Tribunal went wrong in reversing the order of the first appellate authority, who on facts found that petitioner's is a second sale in the State. We are unable to accept this contention because, it is not all first sales that attract sales tax under the Act. The transaction is taxable when first sale is effected by a dealer who is liable to pay tax under the Act. If the previous owner was not engaged in any business as dealer and the car was his personal asset, then, his sale to the petitioner would not attract any tax liability. If the petitioner has a case that seller was also a dealer, then the petitioner should have produced sale bill or cash memo showing collection and payment of tax in terms of rule 32(13) of the KGST Rules. In the absence of any such proof produced by the petitioner, the sale by the petitioner will be the first sale which is liable to tax under the Act, as the petitioner is a registered dealer under the KGST Act, carrying on business in the State. Under clause (b) of section 2(vi) "business" includes any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern. Under clause (b) of section 2(vi) "business" includes any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern. Sale of a business asset by a trader in the course of business is, therefore, rightly assessable to tax under the KGST Act. We, therefore, uphold the order of the Tribunal and dismiss the sales tax revision case.