1985 (9) TMI 337

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....tion 44(1) of the M.P. General Sales Tax Act at the instance of the Commissioner of Sales Tax for decision of the following questions of law, namely: "(i) Whether, in the facts and circumstances of the case, the sale of the stock of motor spirit which has suffered tax under the M.P. Sales of Motor Spirit and Lubricants Taxation Act, 1957 (Act No. 4 of 1958) will be exempt from levy of tax under....

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.... 1st August, 1972, tax had already been paid and, therefore, no further tax on the same could be imposed on sales of the same effected after 1st August, 1972 by this dealer. The assessing authority rejected this contention. The first appeal of the dealer was also dismissed. In second appeal, this contention of the dealer was accepted by the Tribunal. Aggrieved by this decision of the Tribunal, the....