https://www.taxtmi.com/caselaws?id=102831 A second assessment on the same turnover under the Mysore Sales Tax Act, 1957 was not justified where that turnover had already been assessed and tax had been collected from the depots as dealers. The legal effect was that section 12-A could not be used to levy a further tax on turnover already subjected to assessment and realisation. On those facts, the duplicate assessment was impermissible because the same taxable turnover had already been brought to tax once. en-us Thu, 05 May 1988 00:00:00 +0530 Thu, 16 Feb 2012 13:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102831 A second assessment on the same turnover under the Mysore Sales Tax Act, 1957 was not justified where that turnover had already been assessed and tax had been collected from the depots as dealers. The legal effect was that section 12-A could not be used to levy a further tax on turnover already subjected to assessment and realisation. On those facts, the duplicate assessment was impermissible because the same taxable turnover had already been brought to tax once. Case-Laws VAT and Sales Tax Thu, 05 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102831