Removal of the single-stage limit permits central sales tax to be levied at multiple stages under the amended provision. Amendment excises the clause phrase prohibiting levy at more than one stage from the specified provision of the Central Sales Tax Act, thereby permitting central sales tax to be levied at more than one stage in the transaction chain while leaving other clause elements intact.
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Provisions expressly mentioned in the judgment/order text.
Removal of the single-stage limit permits central sales tax to be levied at multiple stages under the amended provision.
Amendment excises the clause phrase prohibiting levy at more than one stage from the specified provision of the Central Sales Tax Act, thereby permitting central sales tax to be levied at more than one stage in the transaction chain while leaving other clause elements intact.
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