You can look at sanding sealer as a primer for the final finish coat. It is applied over the stain and it raises the grain of the wood and is then sanded for a very smooth finish. It is not designed for use as a finish as it is not as hard and durable as a polyurethane. It will not disapear over time and it will have a shine to it, but on cabinets it will not hold up over time like the polyurethane will. Once you put on the sealer you will not be able to apply more stain over it. It designed to keep the finish from soaking in, not more stain.
Once you stain the wood and apply a coat of sanding sealer and it is sanded and wiped down to remove the sanding dust you then can use either a satin, semi-gloss or gloss polyurethane over it. For the best look and durabilty two coats over the sealer will be best.
Hope this helps out. Let us know if you have more questions
Moderated by Handyman 
