https://www.taxtmi.com/caselaws?id=140059 Section 9(1) of the Central Sales Tax Act requires Central tax to be levied and collected in the same manner as under the State sales tax law, so the State law's charging point and levy scheme govern tax incidence. Applying that interpretation, cotton subject to a single-point levy at the last purchase stage under the Madras sales tax regime could not be taxed on turnover that did not fall at that point, even if the transactions were inter-State sales under section 3(b). The disputed turnover was therefore not liable to tax under the Central Sales Tax Act, and the assessment could not stand. en-us Mon, 28 Jun 1965 00:00:00 +0530 Thu, 18 Apr 2013 11:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140059 Section 9(1) of the Central Sales Tax Act requires Central tax to be levied and collected in the same manner as under the State sales tax law, so the State law's charging point and levy scheme govern tax incidence. Applying that interpretation, cotton subject to a single-point levy at the last purchase stage under the Madras sales tax regime could not be taxed on turnover that did not fall at that point, even if the transactions were inter-State sales under section 3(b). The disputed turnover was therefore not liable to tax under the Central Sales Tax Act, and the assessment could not stand. Case-Laws VAT and Sales Tax Mon, 28 Jun 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140059