https://www.taxtmi.com/caselaws?id=150207 Section 15 of the Central Sales Tax Act, 1956 regulates State taxation of declared goods but does not bar it. A State levy is valid where the rate does not exceed three per cent, tax is imposed at only one stage, and refund is available if the goods are sold in the course of inter-State trade or commerce. Applying that framework, section 6 of the Andhra Pradesh General Sales Tax Act, 1957, read with Item 6 of the Third Schedule, was treated as conforming to section 15 because it fixed the rate at three paise in the rupee, applied at a single specified point, and provided for refund on inter-State movement. en-us Mon, 13 Sep 1971 00:00:00 +0530 Fri, 10 May 2013 11:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150207 Section 15 of the Central Sales Tax Act, 1956 regulates State taxation of declared goods but does not bar it. A State levy is valid where the rate does not exceed three per cent, tax is imposed at only one stage, and refund is available if the goods are sold in the course of inter-State trade or commerce. Applying that framework, section 6 of the Andhra Pradesh General Sales Tax Act, 1957, read with Item 6 of the Third Schedule, was treated as conforming to section 15 because it fixed the rate at three paise in the rupee, applied at a single specified point, and provided for refund on inter-State movement. Case-Laws VAT and Sales Tax Mon, 13 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150207