https://www.taxtmi.com/caselaws?id=150384 Exemption from Central sales tax was held to depend on whether the declared goods had already suffered State purchase tax, not on whether the assessee personally paid that levy. Reading section 8(5) and section 15(b) of the Central Sales Tax Act with the State notification, the court treated the condition as attached to the goods and the intra-State levy itself. Because the goods had been taxed at the first point and the statutory conditions were otherwise satisfied, the exemption applied and the assessment was correctly reduced to the returned figure. en-us Tue, 15 May 1973 00:00:00 +0530 Tue, 14 May 2013 11:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150384 Exemption from Central sales tax was held to depend on whether the declared goods had already suffered State purchase tax, not on whether the assessee personally paid that levy. Reading section 8(5) and section 15(b) of the Central Sales Tax Act with the State notification, the court treated the condition as attached to the goods and the intra-State levy itself. Because the goods had been taxed at the first point and the statutory conditions were otherwise satisfied, the exemption applied and the assessment was correctly reduced to the returned figure. Case-Laws VAT and Sales Tax Tue, 15 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150384