1978 (2) TMI 119

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....ct.) 2. Appellant is a retail dealer in motor spirit and lubricants as defined under the M.P. General Sales of Motor Spirit (& Lubricants) Taxation Act, 1957 (hereinafter referred to as the Motor Spirit Act). Certain quantities of Motor Spirit were purchased by appellants from wholesale dealers before 1st Aug., 1972. Tax on such motor spirit was payable on the stock of motor spirit available wi....

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....s taxable under the ST Act and deduction under s. 2(r)(ii) of the ST Act was not permissible. First appeal against the the assessment was also rejected. 3. Appellant's contention is that motor spirit sold by him had already been taxed under the Motor Sprit Act and hence levy of tax against under ST Act was uncalled for. This question was referred to a Division Bench of the Tribunal for decision....

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....as competent to set aside the levy, 4. Appellant's next contention is that the liability in respect of payment of tax on certain sales made through Adhatiya was taken by the Adhatiya. But deduction in this behalf was not allowed by the assessing authority. These sales amounted to Rs. 33,434. The learned assessing authority has observed that Adhat Bijak was furnished by the assessee and he wante....