Declared goods taxation turns on statutory declaration compliance; prior tax payment from dealer omission does not bar levy at the taxable stage.

Declared goods such as iron scrap were taxable under the State Act at the last point of sale, and the deduction for sales to a registered dealer depended on furnishing the prescribed declaration. Because the assessee failed to furnish that declaration, it could not claim the statutory deduction even though tax had been paid at the time of purchase. Section 15 of the Central Sales Tax Act, 1956, which prevents declared goods from being taxed at more than one stage, did not protect a dealer whose own omission led to earlier payment of tax. The tax remained leviable at the statutory taxable stage on the assessee's sale to consumers.

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Issues: Whether the assessee was liable to pay sales tax on declared goods purchased from a registered dealer after paying tax at the full rate without furnishing the prescribed declaration.

Analysis: The State Act prescribed the taxable stage for iron scrap, a declared good, at the last point of sale, and the deduction available for sales to a registered dealer depended on furnishing the prescribed declaration. The assessee did not furnish the declaration when purchasing the goods and nevertheless paid tax as part of the purchase price. Section 15 of the Central Sales Tax Act, 1956 protects declared goods from being taxed at more than one stage, but that protection cannot assist a dealer whose own omission causes payment of tax at an earlier stage. The statutory scheme showed that the tax remained leviable on the assessee's sale to consumers.

Conclusion: The assessee was liable to pay sales tax on the declared goods.

Ratio Decidendi: Where the State Act fixes tax on declared goods at a specified stage and the dealer fails to claim the statutory deduction by furnishing the required declaration, section 15 of the Central Sales Tax Act, 1956 does not bar levy of tax at the taxable stage merely because tax was already paid at purchase due to the dealer's omission.

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