Single-point taxation limits resale tax: turnover already taxed under section 5B cannot be taxed again under section 6B.

Resale tax under section 6B of the Karnataka Sales Tax Act applies only to turnover not already liable to tax under sections 5, 5A, 5B, 5C or 6, so turnover that has suffered tax under section 5B cannot be taxed again under section 6B. The provision and its proviso are read to preserve single-point taxation and to exclude goods or turnover already taxed at the first point of sale. The independent charging nature of sections 5B and 6B does not authorise double taxation on the same turnover; section 6B operates only on the remaining untaxed turnover.

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Issues: Whether resale tax under section 6B of the Karnataka Sales Tax Act, 1957 is payable on turnover that has already suffered tax under section 5B of the Act, and whether the assessees liable under section 5B can also be subjected to resale tax under section 6B on the same turnover.

Analysis: Section 6B levies resale tax only on that portion of the total turnover which is not liable to tax under sections 5, 5A, 5B, 5C or 6. The provision, read with clause (x) of its proviso, excludes turnover that has already suffered tax at the first point of sale and also excludes consideration paid for goods on which tax is leviable at that point. The reasoning that section 5B and section 6B are independent charging provisions does not permit double taxation on the same turnover. The legislative intent, including the budget speech relied upon by the Court, was to preserve the principle of single point taxation and to tax only turnover that had not yet suffered tax under the Act.

Conclusion: Resale tax under section 6B is not leviable on turnover already taxable under section 5B, and it applies only to the remaining turnover that has not suffered tax. The assessee succeeds.

Ratio Decidendi: Where a statute levies resale tax only on turnover not liable to tax under specified charging provisions, turnover already taxed under one charging provision cannot be subjected again to resale tax under the same enactment.

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