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1986 (9) TMI 384 - SUPREME COURTWhether the assessment made under section 5(2)(a)(ii) of the State Act is bad since it is inconsistent with the provisions of section 15(a) of the Central Sales Tax Act, 1956 and violative of article 286(3) of the Constitution of India? Held that:- Petition allowed. While quashing the assessment orders, we leave open freedom to the assessing authority to reassess the petitioners for the years in question, after ascertaining whether the petitioners have suffered liability by way of sales tax for the goods in question at any one stage. If they have been assessed before, they will not be assessed further. If they have not been assessed, assessment can be made making it clear in the assessment orders that the goods in question will not suffer any assessment further within the State.
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