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1972 (7) TMI 82 - SC - VAT and Sales TaxWhether the purchases of groundnuts made by assessee did not become taxable as soon as they made those purchases? Held that:- Appeal dismissed. It is clear that each of the appellants becomes liable to the payment of tax as a purchasing miller just as a last dealer would be liable on the purchases made by him. Hence, the last dealer and the miller, who purchases presumably to convert the groundnuts into other products, are placed on an equal footing. We were not satisfied that there is a possibility of double taxation or of taxation of the same product at more than one point of purchase.
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