https://www.taxtmi.com/caselaws?id=151010 A Finance Act amendment increasing the ceiling in section 15 of the Central Sales Tax Act from two per cent to three per cent was held to operate permanently, not only for financial year 1966-67, so State sales tax levies within that limit were not ultra vires. Raw jute and finished jute goods were treated as distinct commercial commodities: section 14(v) covered jute fibre, and the words "baled or otherwise" related only to packing. The restriction against taxing declared goods at more than one stage applies to successive sales or purchases of the same commodity, not to manufacture of a new commodity from declared goods. The constitutional and statutory challenges therefore failed. en-us Mon, 24 Feb 1975 00:00:00 +0530 Mon, 27 May 2013 14:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151010 A Finance Act amendment increasing the ceiling in section 15 of the Central Sales Tax Act from two per cent to three per cent was held to operate permanently, not only for financial year 1966-67, so State sales tax levies within that limit were not ultra vires. Raw jute and finished jute goods were treated as distinct commercial commodities: section 14(v) covered jute fibre, and the words "baled or otherwise" related only to packing. The restriction against taxing declared goods at more than one stage applies to successive sales or purchases of the same commodity, not to manufacture of a new commodity from declared goods. The constitutional and statutory challenges therefore failed. Case-Laws VAT and Sales Tax Mon, 24 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151010