1987 (3) TMI 490

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..... enue. None has appeared on behalf of the dealer and, therefore, I have heard only learned Standing Counsel. Undisputedly, the foodgrain was declared commodity under section 14 of the Central Sales Tax Act. As the sales were effected to unregistered dealers, the department sought to impose tax under section 3-D(2) of the U.P. Sales Tax Act, 1948 (for short the Act, 1948). Before the Tribunal, it w .....

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..... gitimately be drawn that the tax was already paid by the selling dealer. Section 15, clause (a), of the Central Sales Tax Act does not refer to mere liability, but clause (a) says that tax will not be levied at more than one stage. So it was necessary for the Tribunal to find out whether the goods already suffered tax. If tax has already been levied then surely the goods cannot be subjected to tax .....

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