https://www.taxtmi.com/caselaws?id=150685 Declared goods remain subject to the State single-point levy at the local purchase stage even if they are later sold in inter-State , because the inter-State sale is excluded from the charging chain only for that limited purpose. On the facts, the assessee stayed the last purchaser in the State and was liable to tax on the last purchase of cotton. Refund under the Central Sales Tax scheme was available only where Central sales tax had actually been paid on the same goods; since no such payment was shown, the refund claim failed and rule 23(1) was not examined. en-us Thu, 21 Dec 1972 00:00:00 +0530 Tue, 21 May 2013 14:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150685 Declared goods remain subject to the State single-point levy at the local purchase stage even if they are later sold in inter-State , because the inter-State sale is excluded from the charging chain only for that limited purpose. On the facts, the assessee stayed the last purchaser in the State and was liable to tax on the last purchase of cotton. Refund under the Central Sales Tax scheme was available only where Central sales tax had actually been paid on the same goods; since no such payment was shown, the refund claim failed and rule 23(1) was not examined. Case-Laws VAT and Sales Tax Thu, 21 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150685