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2022 (7) TMI 44 - ALLAHABAD HIGH COURTLevy of tax - sale of motor spirit and diesel oil - sale by the petitioner company to other oil marketing companies - tax has already been paid by the Oil Companies on the sale of same motor spirit and diesel oil at a much higher price on which the tax is sought to be levied from the selling oil companies to the other oil companies - U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act - HELD THAT:- Considering that the relief could not be granted by the authorities to the revisionist only because he could not adduce the bifurcation of the sales but it is admitted that the sale made to the Oil Companies for which tax has already been paid subsequently they cannot be taxed again and, hence, to the extent that on the subsequent sales tax has been realized assessing the revisionist to the tax again would be unjust, illegal and arbitrary and to that extent interference is required in the present case. The matter is remitted back to the prescribed authority to proceed further with the matter and after recording the evidence as to whether the tax has been realized for the subsequent sale, the benefit of the judgment shall be granted to the revisionist after ascertaining the said facts which shall be inquired by him and if it is satisfied that the said subsequent sale has been taxed and the same has been deposited with the State Government, the revisionist cannot be made liable of the sale of said goods. Revision allowed.
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