Purchase tax on oil cakes barred under Section 19A when tax had already been paid under Section 15B.

Purchase tax under Section 19A of the Gujarat Sales Tax Act, 1969 was held not leviable on groundnut oil cake where tax had already been paid under Section 15B on the same oil cakes. Section 19A(2) bars a further levy when any tax has already been levied or is leviable under another provision of the Act on the sale or purchase of oil cakes. As the assessees had already suffered purchase tax on the relevant raw material, the statutory condition for a second levy was not met, and the Tribunal's view that Section 19A tax remained payable was legally incorrect.

---

---

Issues: Whether purchase tax under Section 19A of the Gujarat Sales Tax Act, 1969 could be levied on groundnut oil cake when purchase tax had already been paid under Section 15B of the same Act.

Analysis: Section 19A(2) provides that where any tax has been levied or is leviable under any provision of the Act on the sale or purchase of oil cakes, no further tax shall be levied under Section 19A on such sale or purchase. The assessees had already suffered purchase tax under Section 15B on the raw material used in manufacture. In that situation, the statutory condition for barring a second levy was satisfied, and the levy under Section 19A could not survive. The Tribunal's view that purchase tax under Section 19A was still payable was therefore legally incorrect.

Conclusion: The question was answered in favour of the assessees and against the Revenue. Purchase tax under Section 19A was held not leviable where tax had already been paid under Section 15B on the same oil cakes.

---