https://www.taxtmi.com/caselaws?id=148503 A State levy on declared goods was upheld where the charging entry fixed a single taxable stage and was read consistently with Parliament's restrictions under Article 286(3) and section 15(a) of the Central Sales Tax Act. Item 6 of Schedule III was treated as a one-point levy for each dealer class, not as authorising multiple taxation, and the millers/other dealers classification was held to rest on an intelligible differentia with a rational link to the statutory purpose. The levy could operate only subject to the Central ceiling and incidence limits, so taxation on declared goods could not exceed the permitted 3 per cent at a single stage. en-us Fri, 27 Sep 1968 00:00:00 +0530 Mon, 29 Apr 2013 12:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148503 A State levy on declared goods was upheld where the charging entry fixed a single taxable stage and was read consistently with Parliament's restrictions under Article 286(3) and section 15(a) of the Central Sales Tax Act. Item 6 of Schedule III was treated as a one-point levy for each dealer class, not as authorising multiple taxation, and the millers/other dealers classification was held to rest on an intelligible differentia with a rational link to the statutory purpose. The levy could operate only subject to the Central ceiling and incidence limits, so taxation on declared goods could not exceed the permitted 3 per cent at a single stage. Case-Laws VAT and Sales Tax Fri, 27 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148503