https://www.taxtmi.com/caselaws?id=148629 Section 9(3) of the Central Sales Tax Act was treated as making the State machinery and single-point taxation rules applicable to the Central levy as well. Where the Central and State charging points did not coincide, no tax charge could be sustained, and that position was held to continue even after the amendment by Act 31 of 1958. Relief was therefore accepted for the assessment year 1958-59, including the post-1 October 1958 period, while relief for the assessment year 1957-58 was refused because earlier tax revision decisions had already become conclusive against the assessees. en-us Wed, 19 Jun 1968 00:00:00 +0530 Wed, 01 May 2013 14:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148629 Section 9(3) of the Central Sales Tax Act was treated as making the State machinery and single-point taxation rules applicable to the Central levy as well. Where the Central and State charging points did not coincide, no tax charge could be sustained, and that position was held to continue even after the amendment by Act 31 of 1958. Relief was therefore accepted for the assessment year 1958-59, including the post-1 October 1958 period, while relief for the assessment year 1957-58 was refused because earlier tax revision decisions had already become conclusive against the assessees. Case-Laws VAT and Sales Tax Wed, 19 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148629