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TMI Blog1971 (7) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... 21(1) of the Act to the petitioner-firm to show cause why the deductions, which had been allowed by the Assessing Authority under section 5(1-A) of the Act, be not disallowed. The reason for this notice was that the petitioner-firm had purchased vegetable ghee manufactured by the Amritsar Sugar Mills Company Limited from Messrs. Rallia Ram Gurbax Rai-a firm of Tarn Taran-and Messrs. Krishan Lal Brij Mohana firm of Amritsar-both of whom were unregistered dealers. These two firms had furnished certificates in form ST XXII-A to the Assessing Authority to the effect that the vegetable ghee sold by them had suffered tax at the hands of the Amritsar Sugar Mills Company Limited, who are registered dealers in the State. The Assessing Authority was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Punjab General Sales Tax Act, 1948, the Governor of Punjab is pleased to direct that, with effect from the 1st April, 1966, the tax under sub-section (1) of the said section shall be levied at the first stage of the sale of goods, namely, vegetable ghee, cement, bricks, molasses, arms and ammunition and motor vehicles including their chassis, motor cycle and motor cycle combinations, motor scooters and motorettes, which stage shall- (a) In the case of a dealer who brings into the State of Punjab any such goods from any place outside that State, be the stage of sale when such dealer sells such goods for the first time within the State of Punjab; (b) In the case of a dealer who manufactures such goods within the State of Punjab, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 29(xi) of the Punjab General Sales Tax Rules, 1949) Certificate to be furnished by a dealer in respect of goods notified under section 5(1-A). 1.. I/We........................................................ (full address) holder of Registration Certificate No....... dealer in .......................................(specify the nature of goods) have sold ........................................................(goods) ..................................................(quantity) for Rs....................................... (value) to M/s............................................................ in my/our sale delivery order No..................................., dated........................................... 2.. I am/We are ... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I-A. The learned counsel for the petitioner-firm, however, submits that it was enough for the petitionerfirm to produce the certificate in form ST XXII-A from the Amritsar Sugar Mills Company Limited, which had originally sold the vegetable ghee to the two unregistered dealers, because all that the proviso requires is a certificate of a registered dealer from whom the goods were purchased. According to the learned counsel, these words mean that a certificate from any registered dealer from whom the goods were once purchased is sufficient provided the same goods are sold by the purchaser thereof from the registered dealer to another dealer. The proviso, in my opinion, does not bear that interpretation. It clearly states that the sale of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased by it from the unregistered firms mentioned above. Those sales were not exempt from payment of tax under the proviso to section 5(1-A) and the sales made by the petitioner-firm constituted the first stage of within the meaning of section 5(1-A) read with the notification under it. I find no substance in the submission of the learned counsel for the petitioner-firm that the intention of the Legislature is that the goods mentioned in the notification should bear sales tax at one stage only and once it is proved that the sales tax had been paid by the original seller of the goods, the subsequent dealers, who have acquired those goods, will not be liable to pay sales tax under any circumstances because, if that is permitted, those goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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