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Issues: Whether tax already paid on motor spirit under the repealed motor spirit taxation law prevented levy of further sales tax under the M.P. General Sales Tax Act, 1958 on the same stock sold after repeal, and whether section 54 of the M.P. General Sales Tax Act, 1958 affected that exemption.
Analysis: The stock in question had suffered tax under the M.P. Sales of Motor Spirit and Lubricants Taxation Act, 1957 and remained with the dealer on the date when that enactment stood repealed. The Court followed its settled view that tax-paid goods purchased under the motor spirit taxation law were not liable to be subjected again to sales tax under the M.P. General Sales Tax Act, 1958 after repeal of the earlier law. On that basis, the dealer was entitled to succeed, and section 54 of the M.P. General Sales Tax Act, 1958 did not alter the position.
Conclusion: The question was answered in favour of the dealer and against the Commissioner of Sales Tax; the sale of the tax-paid stock after 1 August 1972 was not liable to further sales tax under the M.P. General Sales Tax Act, 1958.
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