https://www.taxtmi.com/caselaws?id=153198 Iron shafts falling within the specified category of iron and steel under the Central Sales Tax Act could not be subjected to tax again where tax had already been paid at the purchase stage, because the statute restricted levy on the commodity to one stage. In relation to the attached brick kiln business, where the kiln was under attachment and managed by a custodian or supardar, tax liability under the U.P. Sales Tax Act attached to the person in actual control of the business, not to the assessee who was not running it during the relevant period. The Commissioner's challenges therefore failed on both issues. en-us Thu, 10 Sep 1981 00:00:00 +0530 Fri, 19 Jul 2013 12:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153198 Iron shafts falling within the specified category of iron and steel under the Central Sales Tax Act could not be subjected to tax again where tax had already been paid at the purchase stage, because the statute restricted levy on the commodity to one stage. In relation to the attached brick kiln business, where the kiln was under attachment and managed by a custodian or supardar, tax liability under the U.P. Sales Tax Act attached to the person in actual control of the business, not to the assessee who was not running it during the relevant period. The Commissioner's challenges therefore failed on both issues. Case-Laws VAT and Sales Tax Thu, 10 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153198