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TMI Blog1962 (3) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 15-B(1) of the General Sales Tax Act, 1125. The period concerned is the period from 1st October, 1957, to 31st March, 1958. 2.. The respondent purchased "firewood" from the forest department of the State, and later sold it at Trivandrum at Rs. 24 per ton as provided in the agreement with the State dated 14th October, 1957. The Sales Tax Department had a contention before the Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 5(vii) of the Act which provides that the liability to tax shall be only at such single point in the series of sales by successive dealers as may be specified by the Government by notification in the Gazette, and that where the taxable point so specified is a point of sale, the seller shall be liable for the tax on the turnover for which the goods are sold by him at such point, and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal was whether the State can be considered to be a dealer within the meaning of this definition. The contention of the Sales Tax Department was that it could not be so considered, and of the respondent, that it should be so considered. 6.. We consider it unnecessary to go into this controversy. Section 11-A(1) of the General Sales Tax Act, 1125, provides that notwithstanding anything contai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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