https://www.taxtmi.com/caselaws?id=152772 Groundnuts, being declared goods under the Central Sales Tax Act, could not be subjected to purchase tax at more than one stage under the State law during the relevant assessment period. Because the Punjab General Sales Tax Act had not yet been brought into full conformity with section 15(a) for 1 April 1959 to 31 March 1960, the defect identified by the Supreme Court continued to apply. The later insertion of section 4(2-A) operated only from 1 April 1960 and did not validate the earlier levy. The proposed review notice for the 1959-60 assessment was therefore unsustainable and was quashed. en-us Fri, 02 Nov 1979 00:00:00 +0530 Wed, 10 Jul 2013 17:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152772 Groundnuts, being declared goods under the Central Sales Tax Act, could not be subjected to purchase tax at more than one stage under the State law during the relevant assessment period. Because the Punjab General Sales Tax Act had not yet been brought into full conformity with section 15(a) for 1 April 1959 to 31 March 1960, the defect identified by the Supreme Court continued to apply. The later insertion of section 4(2-A) operated only from 1 April 1960 and did not validate the earlier levy. The proposed review notice for the 1959-60 assessment was therefore unsustainable and was quashed. Case-Laws VAT and Sales Tax Fri, 02 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152772