Single-point sales tax protection bars double taxation where goods have already suffered tax at the last point of sale.

Goods already taxed at the last point of sale could not be subjected to a further levy under the Orissa Sales Tax Act, 1947, because the Act operated as a single-point tax regime. The record showed that tax had already been paid on purchases from registered dealers, and that factual position was undisputed. Imposing another liability on the same goods would have resulted in taxation at more than one point in the same series of sales or purchases, which the proviso to Section 8 prohibited. The assessee was therefore entitled to relief.

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Issues: Whether the assessee was entitled to relief against assessment when the goods had already suffered tax at the last point of sale, in view of the proviso to Section 8 of the Orissa Sales Tax Act, 1947.

Analysis: The scheme of the Act was to levy tax at a single point, and the goods in question were subject to levy at the last point of sale. The record showed that tax had already been paid on the purchases from registered dealers, and there was no dispute on that factual position. Since the same goods had already suffered tax, fastening a further liability on the assessee would result in taxation at more than one point in the same series of sales or purchases, which the proviso to Section 8 forbade.

Conclusion: The assessee was entitled to relief, and the question was answered in favour of the petitioner.

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