https://www.taxtmi.com/caselaws?id=65869 Purchase tax on hides and skins was treated as valid because the restriction on declared goods under section 15 of the Central Sales Tax Act applies only where the State law actually levies tax at more than one stage. The dealer did not establish that the Madhya Pradesh General Sales Tax Act created such multiple-stage taxation, and the purchases from unregistered dealers with despatch outside the State fell within section 7(1) of the State Act. Penalty under section 17(3) was held unwarranted where the dealer had disclosed its stand that no tax was payable, later paid the tax when the assessing authority rejected that view, and the default arose from a bona fide dispute and sufficient cause. en-us Thu, 19 Jan 1978 00:00:00 +0530 Sat, 19 Feb 2011 10:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65869 Purchase tax on hides and skins was treated as valid because the restriction on declared goods under section 15 of the Central Sales Tax Act applies only where the State law actually levies tax at more than one stage. The dealer did not establish that the Madhya Pradesh General Sales Tax Act created such multiple-stage taxation, and the purchases from unregistered dealers with despatch outside the State fell within section 7(1) of the State Act. Penalty under section 17(3) was held unwarranted where the dealer had disclosed its stand that no tax was payable, later paid the tax when the assessing authority rejected that view, and the default arose from a bona fide dispute and sufficient cause. Case-Laws VAT and Sales Tax Thu, 19 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65869