1981 (3) TMI 221

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....Advocates, with him), for the respondent.   O.P. Sharma and M.S. Dhillon, Advocates, for the appellants.   --------------------------------------------------   The judgment of the Court was delivered by   TULZAPURKAR, J.-After hearing the counsel for the appellants we are satisfied that there is no substance in this appeal.   The respondent-assessee, a regis....

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....on the proper interpretation of section 5(1-A) and the proviso thereto of the Act. In our view, the interpretation put by the Division Bench of the High Court on section 5(1-A) and the proviso thereto seems to be quite correct. The dominant intention of section 5(1-A) is to impose the levy of a single point tax on the first stage of the sale of the goods specified in the notification issued the....

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.... dated March 30, 1966. The respondent-assessee had produced the certificates to support his claim that he was not liable to pay any sales tax on the sales effected by him of the very goods to his consumers, the same being claimed as subsequent sales effected by him. In our view, the Division Bench of the High Court rightly held that the respondent's sales to his consumers being subsequent sales wo....

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....construction is in consonance with the dominant intention of the legislature to impose a levy on the sale at the first stage. Looking at the case from the angle of the notification dated March 30, 1966, also it is clear to us that under that notification the intention was to levy sales tax at the first stage of the sale of specified goods and the notification has gone on to describe three situa....