https://www.taxtmi.com/caselaws?id=148269 Declared goods under a single-point sales tax scheme could not be taxed twice on the same groundnuts once tax had already been validly collected from one liable crushing miller in the purchase chain. Section 6 of the Andhra Pradesh General Sales Tax Act, 1957, read with item 3-C of Schedule IV, was treated as permitting tax only at the specified single point, so the taxing power was exhausted after lawful levy on the same goods. The distinction between first and last purchasing millers was not decisive where prior tax payment was shown, and evidence of such payment was admissible in assessment proceedings. en-us Mon, 07 Nov 1966 00:00:00 +0530 Wed, 24 Apr 2013 18:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148269 Declared goods under a single-point sales tax scheme could not be taxed twice on the same groundnuts once tax had already been validly collected from one liable crushing miller in the purchase chain. Section 6 of the Andhra Pradesh General Sales Tax Act, 1957, read with item 3-C of Schedule IV, was treated as permitting tax only at the specified single point, so the taxing power was exhausted after lawful levy on the same goods. The distinction between first and last purchasing millers was not decisive where prior tax payment was shown, and evidence of such payment was admissible in assessment proceedings. Case-Laws VAT and Sales Tax Mon, 07 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148269