Single-point sales tax on firewood bars a second levy once tax is collected at the first sale.

Firewood remained subject to a single-point sales tax under the relevant sales tax scheme and notification, and section 11-A(1) allowed the Government to collect only the tax amount that a registered dealer could have collected in the limited circumstances covered by the provision. Because tax had already been collected at the first sale by the forest department, a further levy on a subsequent sale of the same commodity would have defeated the single-taxable-point structure. The second levy was therefore impermissible, and the respondent was not liable to be taxed again on the same firewood.

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Issues: Whether, on the facts found, the sale of firewood could again be subjected to sales tax when tax had already been collected at the first sale and the statutory scheme confined the commodity to a single taxable point.

Analysis: The commodity was held to be firewood throughout, and the levy applicable during the relevant period was a single-point levy under section 5(vii) of the General Sales Tax Act, 1125, read with the notification issued thereunder. Section 11-A(1) further enabled the Government, in respect of goods sold by it, to collect the tax amount that a registered dealer could have collected, with the combined effect of treating the State as approximating a registered dealer for this limited purpose. Since sales tax had already been collected from the respondent at the first sale by the forest department, a further levy on the subsequent sale would defeat the single-point scheme.

Conclusion: The second levy was impermissible, and the revision petition failed.

Final Conclusion: The statutory scheme restricted taxation to one taxable occasion in the chain of sales, and the respondent was not liable to be taxed again on the same commodity after tax had already been collected at the first sale.

Ratio Decidendi: Where a commodity is subjected by statute and notification to a single-point sales tax, and tax has already been collected at the first taxable sale, a subsequent sale of the same commodity cannot be taxed again.

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