https://www.taxtmi.com/caselaws?id=128445 Butter and ghee were treated as distinct commodities for sales tax purposes, so a notification levying purchase tax on each did not amount to impermissible double taxation or violate the proviso to section 5(5) of the Andhra Pradesh General Sales Tax Act, 1957. That proviso bars tax on the same transaction or the same dealer twice, not separate taxation of different goods classified separately by the Legislature. The writ challenge also failed because the material facts were disputed and required factual investigation by the assessing authority, while effective statutory remedies were available. The notification was upheld and the writ petition was rejected on merits and maintainability. en-us Fri, 20 Apr 1962 00:00:00 +0530 Fri, 05 Apr 2013 16:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128445 Butter and ghee were treated as distinct commodities for sales tax purposes, so a notification levying purchase tax on each did not amount to impermissible double taxation or violate the proviso to section 5(5) of the Andhra Pradesh General Sales Tax Act, 1957. That proviso bars tax on the same transaction or the same dealer twice, not separate taxation of different goods classified separately by the Legislature. The writ challenge also failed because the material facts were disputed and required factual investigation by the assessing authority, while effective statutory remedies were available. The notification was upheld and the writ petition was rejected on merits and maintainability. Case-Laws VAT and Sales Tax Fri, 20 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128445