1978 (5) TMI 104

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.... deals in vegetable ghee. It submitted its return for the assessment year 1966-67 in which it claimed deductions on account of sale of vegetable ghee purchased by it from unregistered dealers. These were allowed by the Assessing Authority. Subsequently, proceedings were initiated by the Assistant Excise and Taxation Commissioner under section 21 of the Punjab General Sales Tax Act, 1948 (hereinaft....

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....o pay sales tax on the ghee purchased by him from an unregistered dealer. The learned Tribunal, while deciding the matter placed reliance on Mulk Raj Nand Lal's case[1973] 31 S.T.C. 173; 1971 R.L.R. 539., wherein the learned single judge took the view that the selling dealer could be exempted if he had purchased the goods from a registered dealer and not from an unregistered dealer. A Letters Pate....

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....ose goods to consumers. It was held that the assessee was not liable to pay sales tax on the sale of goods to the consumers. The facts of that case were identical with the present case and the ratio therein will fully cover this case. Mr. D.N. Rampal, counsel for the State, wanted to create a distinction on facts between the two cases. No such dispute was, however, raised before the Tribunal. On ....