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1981 (3) TMI 221 - SC - VAT and Sales TaxWhether the respondent-assessee is liable to pay sales tax on the sale of goods to his consumers? Held that:- Appeal dismissed. Looking at the case from the angle of the notification dated March 30, 1966 it is clear that under that notification the intention was to levy sales tax at the first stage of the sale of specified goods and the notification has gone on to describe three situations in which what should be regarded as a sale at the first stage as required by the explanation to section 5(1-A). Admittedly the instant case falls under the situation described in clause (b) of the notification which alone will be taxable and, therefore, the subsequent sales effected by the respondent-assessee to his consumers would be outside the pale of taxing liability under the Act.
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