https://www.taxtmi.com/caselaws?id=156754 Section 5A of the Bengal Finance (Sales Tax) Act, 1941 operates only to select one taxable point in a series of sales by successive dealers of the same commodity, and cannot be used to impose tax where that statutory condition is absent. A notification issued under section 5A must be read consistently with that limited enabling purpose. On the facts discussed, medicines sold to registered dealers and manufacturers were not part of a continued series of sales of the same goods, as goods used as raw material lost their identity. The notification therefore did not apply, and deduction could not be denied on that basis. en-us Sun, 20 Dec 1992 00:00:00 +0530 Tue, 24 Sep 2013 15:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156754 Section 5A of the Bengal Finance (Sales Tax) Act, 1941 operates only to select one taxable point in a series of sales by successive dealers of the same commodity, and cannot be used to impose tax where that statutory condition is absent. A notification issued under section 5A must be read consistently with that limited enabling purpose. On the facts discussed, medicines sold to registered dealers and manufacturers were not part of a continued series of sales of the same goods, as goods used as raw material lost their identity. The notification therefore did not apply, and deduction could not be denied on that basis. Case-Laws VAT and Sales Tax Sun, 20 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156754