https://www.taxtmi.com/caselaws?id=148674 The article explains that, for declared goods, Central sales tax could validly apply to the inter-State sale even after the State's local levy, read with section 15 of the Central Sales Tax Act. It further states that the refund mechanism under section 15(b), together with the State rule and Form A-4, was confined to the person who actually bore and paid the local tax, so a dealer making the subsequent inter-State sale could not claim refund if he had not paid that levy. The text also notes that an earlier final writ decision barred reopening the same issue by res judicata, and that the refund-retention scheme did not offend Articles 301 or 303. en-us Fri, 07 Feb 1969 00:00:00 +0530 Wed, 01 May 2013 17:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148674 The article explains that, for declared goods, Central sales tax could validly apply to the inter-State sale even after the State's local levy, read with section 15 of the Central Sales Tax Act. It further states that the refund mechanism under section 15(b), together with the State rule and Form A-4, was confined to the person who actually bore and paid the local tax, so a dealer making the subsequent inter-State sale could not claim refund if he had not paid that levy. The text also notes that an earlier final writ decision barred reopening the same issue by res judicata, and that the refund-retention scheme did not offend Articles 301 or 303. Case-Laws VAT and Sales Tax Fri, 07 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148674