https://www.taxtmi.com/caselaws?id=128062 Section 4 of the Madras General Sales Tax Act was construed as a limited exemption provision aimed at preventing double taxation only for sales of goods already subjected to duty under the specified enactments. The court read the reference to goods on which duty is or may be levied with the opening reference to sales, so the protection applied only to the sales specifically covered by the section. The appellant's claim for exemption on French polish fell outside that scope, and the sales tax levy was upheld. en-us Fri, 17 Jun 1960 00:00:00 +0530 Tue, 26 Mar 2013 13:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128062 Section 4 of the Madras General Sales Tax Act was construed as a limited exemption provision aimed at preventing double taxation only for sales of goods already subjected to duty under the specified enactments. The court read the reference to goods on which duty is or may be levied with the opening reference to sales, so the protection applied only to the sales specifically covered by the section. The appellant's claim for exemption on French polish fell outside that scope, and the sales tax levy was upheld. Case-Laws VAT and Sales Tax Fri, 17 Jun 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128062