https://www.taxtmi.com/caselaws?id=127902 Under the single-point scheme for cotton cloth and yarn, Section 3A of the U.P. Sales Tax Act authorised taxation at one notified stage only. The relevant notification made goods manufactured in the State taxable at the manufacturer's point, so tax attached to the mill's turnover when goods were transferred to depots. Once the goods passed from the manufacturer to the depot, the manufacturer's role ended and the depots sold in a different commercial capacity. The fact that the depots belonged to the same company did not convert their later sales into manufacturer sales. The special arrangement for uneconomic mills did not change the single-point character of the levy, and tax on depot sales was unsustainable. en-us Wed, 11 Mar 1959 00:00:00 +0530 Fri, 22 Mar 2013 16:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127902 Under the single-point scheme for cotton cloth and yarn, Section 3A of the U.P. Sales Tax Act authorised taxation at one notified stage only. The relevant notification made goods manufactured in the State taxable at the manufacturer's point, so tax attached to the mill's turnover when goods were transferred to depots. Once the goods passed from the manufacturer to the depot, the manufacturer's role ended and the depots sold in a different commercial capacity. The fact that the depots belonged to the same company did not convert their later sales into manufacturer sales. The special arrangement for uneconomic mills did not change the single-point character of the levy, and tax on depot sales was unsustainable. Case-Laws VAT and Sales Tax Wed, 11 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127902