https://www.taxtmi.com/caselaws?id=128831 Sales of cotton contractually requiring delivery outside the State were treated as export-linked transactions, but the dealer immediately preceding export remained liable as the last dealer under the State sales tax scheme. Cotton seeds were held to be a distinct commodity from cotton after ginning, so taxation of cotton seeds did not amount to double taxation of cotton. Deductions for sales liable to Central sales tax had to be worked out from total turnover under the State rules, and could not be claimed by excluding such amounts at a later stage. The Tribunal's broad appellate powers also covered directing further enquiry where the assessment was not finally determined. en-us Wed, 13 Mar 1963 00:00:00 +0530 Fri, 12 Apr 2013 10:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128831 Sales of cotton contractually requiring delivery outside the State were treated as export-linked transactions, but the dealer immediately preceding export remained liable as the last dealer under the State sales tax scheme. Cotton seeds were held to be a distinct commodity from cotton after ginning, so taxation of cotton seeds did not amount to double taxation of cotton. Deductions for sales liable to Central sales tax had to be worked out from total turnover under the State rules, and could not be claimed by excluding such amounts at a later stage. The Tribunal's broad appellate powers also covered directing further enquiry where the assessment was not finally determined. Case-Laws VAT and Sales Tax Wed, 13 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128831