https://www.taxtmi.com/caselaws?id=152670 Section 8(5) of the Central Sales Tax Act, 1956 validly empowers a State Government to exempt specified goods from Central sales tax where State tax has already been levied and collected, because the notification operates to prevent a second levy rather than to provide a refund after double taxation. That construction is consistent with section 15(b), which addresses refund in cases where double taxation has already occurred, and does not conflict with the exemption mechanism. The earlier contrary view was rejected, the notification was treated as intra vires and enforceable, and the assessments based on it could not stand, subject to verification of compliance with the notification conditions. en-us Tue, 08 Jul 1980 00:00:00 +0530 Mon, 08 Jul 2013 17:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152670 Section 8(5) of the Central Sales Tax Act, 1956 validly empowers a State Government to exempt specified goods from Central sales tax where State tax has already been levied and collected, because the notification operates to prevent a second levy rather than to provide a refund after double taxation. That construction is consistent with section 15(b), which addresses refund in cases where double taxation has already occurred, and does not conflict with the exemption mechanism. The earlier contrary view was rejected, the notification was treated as intra vires and enforceable, and the assessments based on it could not stand, subject to verification of compliance with the notification conditions. Case-Laws VAT and Sales Tax Tue, 08 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152670