https://www.taxtmi.com/caselaws?id=148248 Declared goods are subject to the special restriction in section 15 of the Central Sales Tax Act, which limits State taxation to one point and a prescribed rate. Where the same goods had already suffered Central Sales Tax on an inter-State first sale, the State could not again treat a later intra-State sale of those identical goods as a fresh first sale under the local sales tax law. Section 6 of the local Act had to yield to the Central scheme, and the goods being delivered outside the State and later brought back did not create a new taxable chain for the same declared goods. en-us Mon, 03 Jul 1967 00:00:00 +0530 Wed, 24 Apr 2013 15:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148248 Declared goods are subject to the special restriction in section 15 of the Central Sales Tax Act, which limits State taxation to one point and a prescribed rate. Where the same goods had already suffered Central Sales Tax on an inter-State first sale, the State could not again treat a later intra-State sale of those identical goods as a fresh first sale under the local sales tax law. Section 6 of the local Act had to yield to the Central scheme, and the goods being delivered outside the State and later brought back did not create a new taxable chain for the same declared goods. Case-Laws VAT and Sales Tax Mon, 03 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148248