https://www.taxtmi.com/caselaws?id=151007 Delhi sales tax law on declared goods was analysed as a single-point levy consistent with section 15(a) of the Central Sales Tax Act because the charging scheme, read harmoniously, confined tax to the last sale to an unregistered dealer or consumer. Earlier sales to registered dealers remained outside the levy, so express words such as "first sale" or "last sale" were not required. The absence of a separate certificate mechanism, knowledge provision, or express exclusion from gross turnover was also treated as immaterial, since the statutory structure itself showed when liability arose and prevented a second levy. en-us Tue, 10 Sep 1974 00:00:00 +0530 Mon, 27 May 2013 12:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151007 Delhi sales tax law on declared goods was analysed as a single-point levy consistent with section 15(a) of the Central Sales Tax Act because the charging scheme, read harmoniously, confined tax to the last sale to an unregistered dealer or consumer. Earlier sales to registered dealers remained outside the levy, so express words such as "first sale" or "last sale" were not required. The absence of a separate certificate mechanism, knowledge provision, or express exclusion from gross turnover was also treated as immaterial, since the statutory structure itself showed when liability arose and prevented a second levy. Case-Laws VAT and Sales Tax Tue, 10 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151007