https://www.taxtmi.com/caselaws?id=100785 The Supreme Court upheld the validity of item 6 of Schedule III of the Andhra Pradesh General Sales Tax Act, 1957, regarding the point of levy for groundnuts purchased by millers. The Court ruled that the tax liability falls only at the point of purchase by millers, dismissing concerns of double taxation or taxation at multiple points. It emphasized the immediate tax liability upon purchase and equal treatment of millers and last dealers in terms of tax liability, ultimately dismissing the appeals challenging the provision. en-us Fri, 21 Jul 1972 00:00:00 +0530 Tue, 17 Sep 2013 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100785 The Supreme Court upheld the validity of item 6 of Schedule III of the Andhra Pradesh General Sales Tax Act, 1957, regarding the point of levy for groundnuts purchased by millers. The Court ruled that the tax liability falls only at the point of purchase by millers, dismissing concerns of double taxation or taxation at multiple points. It emphasized the immediate tax liability upon purchase and equal treatment of millers and last dealers in terms of tax liability, ultimately dismissing the appeals challenging the provision. Case-Laws VAT and Sales Tax Fri, 21 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100785