https://www.taxtmi.com/caselaws?id=144139 Copra is treated as an oil-seed and therefore as declared goods under the Central Sales Tax Act, so the restrictions in section 15 apply, including the limits on State taxation and the rule against multi-stage levy. Inter-State sales of copra must also be assessed under the local sales tax law in a manner consistent with that statutory scheme. The assessments therefore required reconsideration to determine whether the relevant sales were the only sales or the first sales in the series, and fresh assessment was directed on that basis. en-us Wed, 25 Aug 1965 00:00:00 +0530 Sat, 20 Apr 2013 11:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144139 Copra is treated as an oil-seed and therefore as declared goods under the Central Sales Tax Act, so the restrictions in section 15 apply, including the limits on State taxation and the rule against multi-stage levy. Inter-State sales of copra must also be assessed under the local sales tax law in a manner consistent with that statutory scheme. The assessments therefore required reconsideration to determine whether the relevant sales were the only sales or the first sales in the series, and fresh assessment was directed on that basis. Case-Laws VAT and Sales Tax Wed, 25 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144139