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<h1>Tax Liability on Iron Sheets Purchased from Registered Dealer: Sales Tax on Declared Goods</h1> The High Court of Madhya Pradesh held that iron sheets purchased by a dealer from a registered dealer after tax payment could be taxed again. The court ... - The High Court of Madhya Pradesh held that iron sheets purchased by the dealer from a registered dealer after payment of tax could be subjected to tax again. The court stated that the assessee is liable to pay sales tax for declared goods purchased without furnishing the required declarations. The reference was answered accordingly.