https://www.taxtmi.com/caselaws?id=102071 Section 5(1-A) of the Punjab General Sales Tax Act, 1948 was construed as a single-point levy on the first stage sale of the specified goods, with the proviso operating as an exemption for subsequent sales on production of the prescribed certificates. The phrase "registered dealer from whom the goods were purchased" was read to mean the registered dealer from whom the goods were originally bought at the first taxable stage, not necessarily the immediate seller. On that interpretation, sales by the assessee to consumers were subsequent sales outside the taxable first stage, and the notification dated 30 March 1966 was treated as consistent with that position. The sales tax demand was therefore unsustainable. en-us Tue, 17 Mar 1981 00:00:00 +0530 Thu, 12 Sep 2013 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102071 Section 5(1-A) of the Punjab General Sales Tax Act, 1948 was construed as a single-point levy on the first stage sale of the specified goods, with the proviso operating as an exemption for subsequent sales on production of the prescribed certificates. The phrase "registered dealer from whom the goods were purchased" was read to mean the registered dealer from whom the goods were originally bought at the first taxable stage, not necessarily the immediate seller. On that interpretation, sales by the assessee to consumers were subsequent sales outside the taxable first stage, and the notification dated 30 March 1966 was treated as consistent with that position. The sales tax demand was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 17 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102071