https://www.taxtmi.com/caselaws?id=65870 Tax already recovered on motor spirit stock under the repealed Motor Spirit and Lubricants taxation regime could not be levied again under the later State sales tax entry, because the saving provision preserved the effect of the earlier tax and prevented double taxation on the same stock. The article also notes that turnover from sales through an Adhatiya could be deductible if supported by a certificate showing that the Adhatiya accepted liability, included the sales in his returns, and paid tax, but that claim required verification by the assessing authority before final acceptance. en-us Mon, 20 Feb 1978 00:00:00 +0530 Sat, 19 Feb 2011 10:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65870 Tax already recovered on motor spirit stock under the repealed Motor Spirit and Lubricants taxation regime could not be levied again under the later State sales tax entry, because the saving provision preserved the effect of the earlier tax and prevented double taxation on the same stock. The article also notes that turnover from sales through an Adhatiya could be deductible if supported by a certificate showing that the Adhatiya accepted liability, included the sales in his returns, and paid tax, but that claim required verification by the assessing authority before final acceptance. Case-Laws VAT and Sales Tax Mon, 20 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65870