1991 (11) TMI 248

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....hich are sold along with country liquor. While framing assessment order under section 10 on October 16, 1980 the assessing authority applied the notification dated October 17, 1957 and has not levied tax on the sale of empty bottles. The notification dated October 17, 1957 was rescinded by the Government on November 25, 1970. The period in dispute is from July 1, 1970 to June 30, 1971. The notices....

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.... The finding which has been recorded by the Deputy Commissioner of Appeals that the bottles sold were purchased from unregistered dealer will not make the assessee liable for payment of tax because the tax is payable only at the first point and if the first point has already been exhausted and sale has been made at the second or subsequent point, then no liability of tax can be fastened on the ass....