Declared goods cannot be taxed twice without clear proof of prior taxation under the one-stage levy rule.

Declared goods under section 14 of the Central Sales Tax Act, 1956 cannot be subjected to tax again unless there is a clear factual finding that they had already suffered tax, because section 15(a) prohibits levy at more than one stage. The absence of form 3-Ka and the absence of a categorical finding on prior taxation meant no safe inference could be drawn that tax had been paid earlier. The Tribunal was therefore required to determine whether the goods had actually suffered tax before the assessee's purchases, and its order was set aside with the matter remitted for that finding.

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Issues: Whether declared goods could be subjected to tax under section 3-D(2) of the U.P. Sales Tax Act, 1948 without a clear finding that the goods had already suffered tax, having regard to section 15(a) of the Central Sales Tax Act, 1956.

Analysis: The goods in question were declared goods under section 14 of the Central Sales Tax Act, 1956. The controlling restriction under section 15(a) is that tax shall not be levied at more than one stage. In the absence of form 3-Ka and in the absence of a categorical finding that the goods had already suffered tax before the assessee purchased them, no safe inference could be drawn that the tax had in fact been paid earlier. A finding on prior tax liability alone was not enough; the Tribunal had to determine whether the goods had actually suffered tax before the assessee's purchases.

Conclusion: The Tribunal's order was set aside and the matter was remitted for a clear finding on whether the goods had already suffered tax before the purchases were made. If such prior taxation is found, the earlier conclusion may stand; otherwise, the matter must be decided afresh according to law.

Ratio Decidendi: Declared goods cannot be taxed again unless there is a clear factual finding that they had already suffered tax, because section 15(a) prohibits levy at more than one stage.

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