https://www.taxtmi.com/caselaws?id=150446 State sales tax on declared goods is valid if the statutory scheme, read as a whole, makes a single taxable stage ascertainable and prevents multiple taxation of the same goods. The M.P. General Sales Tax Act, as amended, was construed with section 6 and the Second Schedule to show that tax on oil-seeds arose when a registered dealer sold to a consumer or an unregistered dealer, with later sales excluded. The absence of an express statement of the levy stage did not invalidate the tax, because the Act itself disclosed a single point of taxation. The levy was therefore held consistent with section 15 of the Central Sales Tax Act and article 286(3) of the Constitution. en-us Mon, 06 Dec 1971 00:00:00 +0530 Fri, 17 May 2013 10:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150446 State sales tax on declared goods is valid if the statutory scheme, read as a whole, makes a single taxable stage ascertainable and prevents multiple taxation of the same goods. The M.P. General Sales Tax Act, as amended, was construed with section 6 and the Second Schedule to show that tax on oil-seeds arose when a registered dealer sold to a consumer or an unregistered dealer, with later sales excluded. The absence of an express statement of the levy stage did not invalidate the tax, because the Act itself disclosed a single point of taxation. The levy was therefore held consistent with section 15 of the Central Sales Tax Act and article 286(3) of the Constitution. Case-Laws VAT and Sales Tax Mon, 06 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150446