TMI Blog1981 (3) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication dated March 30, 1966, as provided in section 5(1-A) of the Punjab General Sales Tax Act, 1948. Admittedly, the first stage of sale in respect of the goods in question was at the time when the manufacturer (Amritsar Sugar Mills Co. Ltd.) sold the goods to two unregistered dealers (M/s. Rallia Ram Gurbax Rai, Tarn Taran, and M/s. Krishan Lal Brij Mohan, Amritsar). These unregistered firms i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sales will be exempt provided the dealer effecting such subsequent sales furnishes the documents (certificate) mentioned therein. It is not possible to accept the contention on behalf of the State Government that the respondent-assessee having purchased the goods from two unregistered dealers is not entitled to have his sales to his consumers exempted from sales tax. Admittedly, the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were purchased" occurring at the end of the proviso should be construed so as to prevent the assessee's sales being regarded as subsequent sales simply because his purchases were not from immediate registered dealer but were from two unregistered dealers who had purchased from the registered dealer. The words in that phrase are not "registered dealer from whom he (the dealer effecting the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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