Double taxation on the same sales was rejected where the purchasing registered dealers had already paid tax.

A selling dealer who transferred last point goods against S.T. 17 forms to registered dealers was not liable to be taxed again on the same sales once the purchasing registered dealers had already deposited tax on those transactions under the 23 March 1963 notification. The departmental revision failed because the factual premise that the buyers had not paid tax had never been raised or examined below, and the concurrent findings accepted that tax had in fact been paid on the same sale transactions. On that record, the selling dealer could not be saddled with an additional tax liability.

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Issues: Whether the assessee, having sold last point goods against S.T. 17 forms to registered dealers, remained liable to pay tax when the purchasing registered dealers had already deposited tax on the same sale transactions under the notification dated 23rd March, 1963.

Analysis: The departmental challenge before the revision court proceeded on a factual basis that the purchasing registered dealers had not paid tax, but that issue had never been raised or examined before the appellate authority or the Tribunal. The only question decided below was whether, after tax had in fact been paid by the purchasing registered dealer on the same sales, the selling dealer could still be saddled with an additional liability under the notification. On the record, there was no foundation for reopening the factual position, and the concurrent findings below rejected the contention that the seller's liability survived in addition to the tax already paid on the same transaction.

Conclusion: The assessee was not liable to be taxed again on the same sale transactions once tax had been paid by the purchasing registered dealers; the revision failed.

Final Conclusion: The order disallowing the department's challenge was sustained, leaving the assessee protected from further tax on the same sales.

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