https://www.taxtmi.com/caselaws?id=143065 Declared goods taxed under a State single-point levy remained subject to the Central Sales Tax Act's section 15 refund framework only where the statute expressly made the State levy refundable on inter-State sale; the assessees were not entitled to refund on that basis. Turnover under the Central Act had to be computed under its own charging provisions and prescribed rules, so excise duty could not be deducted by importing a State rule that allowed such deduction under the State sales tax law. The Central levy and turnover computation were therefore sustained without refund or deduction relief. en-us Wed, 13 Oct 1965 00:00:00 +0530 Thu, 18 Apr 2013 18:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=143065 Declared goods taxed under a State single-point levy remained subject to the Central Sales Tax Act's section 15 refund framework only where the statute expressly made the State levy refundable on inter-State sale; the assessees were not entitled to refund on that basis. Turnover under the Central Act had to be computed under its own charging provisions and prescribed rules, so excise duty could not be deducted by importing a State rule that allowed such deduction under the State sales tax law. The Central levy and turnover computation were therefore sustained without refund or deduction relief. Case-Laws VAT and Sales Tax Wed, 13 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=143065