Duplicate sales tax assessment on the same turnover is impermissible once tax has already been assessed and collected.

A second assessment on the same turnover under the Mysore Sales Tax Act, 1957 was not justified where that turnover had already been assessed and tax had been collected from the depots as dealers. The legal effect was that section 12-A could not be used to levy a further tax on turnover already subjected to assessment and realisation. On those facts, the duplicate assessment was impermissible because the same taxable turnover had already been brought to tax once.

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Issues: Whether a second assessment or reassessment could be made under the Mysore Sales Tax Act, 1957 in respect of the same turnover after that turnover had already been assessed and tax had been collected from the depots.

Analysis: The turnover in question had already been subjected to assessment and tax collection from the depots as dealers. In such circumstances, there was no justification for raising a second set of tax on the same turnover by resorting to section 12-A of the Mysore Sales Tax Act, 1957. Once the same turnover had already been assessed and the tax realised, a further assessment on that very turnover could not be sustained.

Conclusion: The second assessment was impermissible and the answer to this issue was against the State and in favour of the assessee.

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