1981 (2) TMI 226

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..... d "the Act", the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, iron sheets purchased by the dealer from registered dealer after payment of tax could not be subjected to tax again in view of section 15 of the Central Act, as iron sheets were declared goods under section 14 of the Central Act?" .....

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..... ese orders, the assessee preferred appeals before the Deputy Commissioner of Sales Tax but the appeals were dismissed. On further appeal, the Board held that black corrugated sheets could not be assessed to tax again in view of the provisions of section 15 of the Central Sales Tax Act. Aggrieved by the order passed by the Board, the department submitted an application for making a reference, and i .....

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..... lling dealer, it is itself to be blamed. The sales made by it to the consumers are taxable under the scheme of the State Act and are not hit by the bar contained in section 15 of the Central Act." We respectfully agree with the aforesaid observations. 4.. In view of this decision, our answer to the question referred to us is that the assessee is liable to pay sales tax in respect of the declar .....

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