https://www.taxtmi.com/caselaws?id=102470 Declared goods could not be validly assessed where the taxing provision did not itself fix the stage of levy and no notification was produced to identify the taxable point. Section 15(a) of the Central Sales Tax Act restricts tax on declared goods to the prescribed rate and to one stage only, so assessments made without a notified stage could not stand. However, quashing the assessments did not extinguish the underlying liability; reassessment remained open to determine whether the goods had already suffered tax at one stage and to ensure that no further tax was levied beyond the statutory limit. en-us Fri, 19 Sep 1986 00:00:00 +0530 Wed, 11 Sep 2013 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102470 Declared goods could not be validly assessed where the taxing provision did not itself fix the stage of levy and no notification was produced to identify the taxable point. Section 15(a) of the Central Sales Tax Act restricts tax on declared goods to the prescribed rate and to one stage only, so assessments made without a notified stage could not stand. However, quashing the assessments did not extinguish the underlying liability; reassessment remained open to determine whether the goods had already suffered tax at one stage and to ensure that no further tax was levied beyond the statutory limit. Case-Laws VAT and Sales Tax Fri, 19 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102470