https://www.taxtmi.com/caselaws?id=100793 Declared goods under the State sales tax regime were taxable only at the point of first sale inside the State. Where cotton yarn had already suffered tax on the first intra-State sale after inter-State movement, its later return to Madras and local resale could not be treated again as the first taxable sale. The same turnover could not be taxed a second time merely because the goods later came back into the State and were sold locally. en-us Fri, 01 Sep 1972 00:00:00 +0530 Tue, 17 Sep 2013 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100793 Declared goods under the State sales tax regime were taxable only at the point of first sale inside the State. Where cotton yarn had already suffered tax on the first intra-State sale after inter-State movement, its later return to Madras and local resale could not be treated again as the first taxable sale. The same turnover could not be taxed a second time merely because the goods later came back into the State and were sold locally. Case-Laws VAT and Sales Tax Fri, 01 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100793