SUNIL KUMAR BENCHEY LAL Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) This revision is directed against an order passed by the Sales Tax Tribunal on 23rd February, 1982, relating to the assessment year 1976-77. Although in the revision filed in this Court a number of questions have been referred to in paragraph 5 of the revision application, but, Sri V.N. Tandon, learned counsel appearing for the applicant, has pressed before me only two points which are as follows :

(2.) The facts with regard to the first point of sales of foodgrains amounting to Rs. 14,287.69 and the controversy arising in connection therewith are as under : The applicant is a dealer in foodgrains. Under a notification dated 1st September, 1976, foodgrain was declared as an essential commodity under Section 14 of the Central Sales Tax Act and consequently thereafter tax could be levied only at the point of sale to the consumer. The argument of Mr. V.N. Tandon, learned counsel for the assessee, is that prior to 1st September, 1976, the stocks which were held to the tune of Rs. 14,287.69 on the said commodity suffered tax and in that view of the matter since the said stocks had already suffered tax, the same cannot be subjected to tax over again under the U.P. Sales Tax Act

(3.) In support of this contention learned counsel for the applicant has relied upon the case of Commissioner of Sales Tax, U.P. v. Chokhani Company, Nautanwa, Gorakhpur, reported in 1982 UPTC 45, in which it has been held that in case sales or purchase tax has been levied on a commodity at one point, it cannot be levied at any other subsequent stage. Emphasis laid by the Division Bench in the case of Chokhani Company 1982 UPTC 45 was that the said commodity must have suffered purchase tax earlier.