https://www.taxtmi.com/caselaws?id=150205 Declared goods bought and sold within a State remained liable to State sales tax at the intra-State stage, even if they were later sold in the course of inter-State trade or commerce; the statutory scheme treated refund, not exemption, as the remedy where the prescribed conditions were met. Section 15(b) of the Central Sales Tax Act, section 6 of the Andhra Pradesh General Sales Tax Act and Rule 27-A were read together as a levy-and-refund framework, so the distinction between "levied" and "levied and collected" did not eliminate the initial charge. The Tribunal's view that such turnover could not be taxed under the State Act at all was inconsistent with that scheme and was set aside. en-us Thu, 12 Nov 1970 00:00:00 +0530 Fri, 10 May 2013 11:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150205 Declared goods bought and sold within a State remained liable to State sales tax at the intra-State stage, even if they were later sold in the course of inter-State trade or commerce; the statutory scheme treated refund, not exemption, as the remedy where the prescribed conditions were met. Section 15(b) of the Central Sales Tax Act, section 6 of the Andhra Pradesh General Sales Tax Act and Rule 27-A were read together as a levy-and-refund framework, so the distinction between "levied" and "levied and collected" did not eliminate the initial charge. The Tribunal's view that such turnover could not be taxed under the State Act at all was inconsistent with that scheme and was set aside. Case-Laws VAT and Sales Tax Thu, 12 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150205