https://www.taxtmi.com/caselaws?id=100760 Under the Andhra Pradesh General Sales Tax Act, 1957 read with the Central Sales Tax Act, 1956, purchase tax on declared goods such as groundnut was confined to the miller's initial purchase. Sections 14 and 15 of the Central Sales Tax Act, together with section 6 and item 6 of the Third Schedule, showed a single-point levy: liability arose when the miller purchased the groundnut, and the taxing power was exhausted once that purchase suffered tax. Subsequent crushing, resale, or other dealings did not shift or postpone the taxable event, and no additional word such as "first" had to be read into the entry. en-us Mon, 23 Aug 1971 00:00:00 +0530 Wed, 27 Aug 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100760 Under the Andhra Pradesh General Sales Tax Act, 1957 read with the Central Sales Tax Act, 1956, purchase tax on declared goods such as groundnut was confined to the miller's initial purchase. Sections 14 and 15 of the Central Sales Tax Act, together with section 6 and item 6 of the Third Schedule, showed a single-point levy: liability arose when the miller purchased the groundnut, and the taxing power was exhausted once that purchase suffered tax. Subsequent crushing, resale, or other dealings did not shift or postpone the taxable event, and no additional word such as "first" had to be read into the entry. Case-Laws VAT and Sales Tax Mon, 23 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100760