https://www.taxtmi.com/caselaws?id=153039 The Court held that the State of Maharashtra could not levy and collect Central Sales Tax on transactions already taxed by the State of Andhra Pradesh. It emphasized that double taxation on inter-State sales was impermissible without explicit statutory provision. The Court clarified that the jurisdiction to assess and collect Central Sales Tax lies with the Government of India, and no State can independently levy such tax. The assessment by Andhra Pradesh was deemed final, and Maharashtra could not reassess the same transactions. The ruling favored the respondents, with costs awarded to them. en-us Wed, 21 Jan 1981 00:00:00 +0530 Tue, 16 Jul 2013 15:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153039 The Court held that the State of Maharashtra could not levy and collect Central Sales Tax on transactions already taxed by the State of Andhra Pradesh. It emphasized that double taxation on inter-State sales was impermissible without explicit statutory provision. The Court clarified that the jurisdiction to assess and collect Central Sales Tax lies with the Government of India, and no State can independently levy such tax. The assessment by Andhra Pradesh was deemed final, and Maharashtra could not reassess the same transactions. The ruling favored the respondents, with costs awarded to them. Case-Laws VAT and Sales Tax Wed, 21 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153039