https://www.taxtmi.com/caselaws?id=105822 Declared goods under a single-point sales tax scheme remain subject to the restriction that State tax cannot exceed four per cent and cannot be levied at more than one stage. An exemption from payment at the first-sale point does not extinguish the underlying levy; it only relieves the seller from collection or payment. Because levy and collection are distinct, a later purchase tax on the purchaser would create a second taxable stage and breach section 15 of the Central Sales Tax Act, 1956, read with article 286(3) of the Constitution. On that basis, section 5A could not validly impose purchase tax in these circumstances. en-us Tue, 20 Mar 2007 00:00:00 +0530 Mon, 29 Jun 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105822 Declared goods under a single-point sales tax scheme remain subject to the restriction that State tax cannot exceed four per cent and cannot be levied at more than one stage. An exemption from payment at the first-sale point does not extinguish the underlying levy; it only relieves the seller from collection or payment. Because levy and collection are distinct, a later purchase tax on the purchaser would create a second taxable stage and breach section 15 of the Central Sales Tax Act, 1956, read with article 286(3) of the Constitution. On that basis, section 5A could not validly impose purchase tax in these circumstances. Case-Laws VAT and Sales Tax Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105822