https://www.taxtmi.com/caselaws?id=150513 Exemption from sales tax on notified goods under section 5(1-A) of the Punjab General Sales Tax Act, 1948 depended on strict compliance with the notification and Form ST XXII-A. The proviso was construed to require the dealer claiming exemption to have purchased the goods from a registered dealer and to furnish the prescribed certificate in that capacity. A certificate tracing the goods to an earlier registered manufacturer was insufficient where the immediate purchase was from unregistered dealers. The contention that the goods could be taxed only once was rejected because the exemption was conditional and unregistered dealers were not treated like registered dealers; the sales were therefore liable to tax at the first stage. en-us Tue, 27 Jul 1971 00:00:00 +0530 Fri, 17 May 2013 18:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150513 Exemption from sales tax on notified goods under section 5(1-A) of the Punjab General Sales Tax Act, 1948 depended on strict compliance with the notification and Form ST XXII-A. The proviso was construed to require the dealer claiming exemption to have purchased the goods from a registered dealer and to furnish the prescribed certificate in that capacity. A certificate tracing the goods to an earlier registered manufacturer was insufficient where the immediate purchase was from unregistered dealers. The contention that the goods could be taxed only once was rejected because the exemption was conditional and unregistered dealers were not treated like registered dealers; the sales were therefore liable to tax at the first stage. Case-Laws VAT and Sales Tax Tue, 27 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150513