https://www.taxtmi.com/caselaws?id=154747 A selling dealer who transferred last point goods against S.T. 17 forms to registered dealers was not liable to be taxed again on the same sales once the purchasing registered dealers had already deposited tax on those transactions under the 23 March 1963 notification. The departmental revision failed because the factual premise that the buyers had not paid tax had never been raised or examined below, and the concurrent findings accepted that tax had in fact been paid on the same sale transactions. On that record, the selling dealer could not be saddled with an additional tax liability. en-us Mon, 23 Mar 1987 00:00:00 +0530 Mon, 26 Aug 2013 18:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154747 A selling dealer who transferred last point goods against S.T. 17 forms to registered dealers was not liable to be taxed again on the same sales once the purchasing registered dealers had already deposited tax on those transactions under the 23 March 1963 notification. The departmental revision failed because the factual premise that the buyers had not paid tax had never been raised or examined below, and the concurrent findings accepted that tax had in fact been paid on the same sale transactions. On that record, the selling dealer could not be saddled with an additional tax liability. Case-Laws VAT and Sales Tax Mon, 23 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154747