https://www.taxtmi.com/caselaws?id=153311 The proviso to section 5(1-A) of the Punjab General Sales Tax Act, 1948 was construed purposively to prevent multiple taxation and confine levy to the first stage of sale. The certificate supporting exemption need not be issued by the immediate registered seller to the assessee; it is sufficient if it is issued by the registered dealer from whom the goods were originally purchased at the first stage, provided it establishes tax payment at that stage. A stricter reading requiring an immediate seller's certificate was rejected because it would defeat the exemption's legislative purpose. en-us Thu, 24 Sep 1981 00:00:00 +0530 Mon, 22 Jul 2013 14:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153311 The proviso to section 5(1-A) of the Punjab General Sales Tax Act, 1948 was construed purposively to prevent multiple taxation and confine levy to the first stage of sale. The certificate supporting exemption need not be issued by the immediate registered seller to the assessee; it is sufficient if it is issued by the registered dealer from whom the goods were originally purchased at the first stage, provided it establishes tax payment at that stage. A stricter reading requiring an immediate seller's certificate was rejected because it would defeat the exemption's legislative purpose. Case-Laws VAT and Sales Tax Thu, 24 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153311