1978 (2) TMI 119

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..... neral Sales of Motor Spirit ( Lubricants) Taxation Act, 1957 (hereinafter referred to as the Motor Spirit Act). Certain quantities of Motor Spirit were purchased by appellants from wholesale dealers before 1st Aug., 1972. Tax on such motor spirit was payable on the stock of motor spirit available with the dealer on 1st Aug., 1972 was tax paid in his hands. The stock was sold after 1st Aug., 1972 .....

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..... appeal against the the assessment was also rejected. 3. Appellant s contention is that motor spirit sold by him had already been taxed under the Motor Sprit Act and hence levy of tax against under ST Act was uncalled for. This question was referred to a Division Bench of the Tribunal for decision. The two question s on which reference was made were (i) whether levy of tax on the sales of motor .....

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..... t of payment of tax on certain sales made through Adhatiya was taken by the Adhatiya. But deduction in this behalf was not allowed by the assessing authority. These sales amounted to Rs. 33,434. The learned assessing authority has observed that Adhat Bijak was furnished by the assessee and he wanted deduction on the ground that Adhatiya had recovered sales-tax. However, the Adhatiya had not given .....

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