https://www.taxtmi.com/caselaws?id=153199 Oil-seeds, being declared goods under section 14 of the Central Sales Tax Act, were subject to the restriction in section 15(a) that State tax cannot exceed the prescribed rate and cannot be levied at more than one stage. Because the goods had already suffered purchase tax, a further levy at the point of sale to the consumer was held to offend that statutory prohibition. A State notification under section 3-AA could not override the section 15(a) mandate. The earlier revenue authority relied on a cotton yarn precedent, but it was distinguished because that commodity was not then declared goods when the relevant levy operated. en-us Mon, 19 Oct 1981 00:00:00 +0530 Fri, 19 Jul 2013 13:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153199 Oil-seeds, being declared goods under section 14 of the Central Sales Tax Act, were subject to the restriction in section 15(a) that State tax cannot exceed the prescribed rate and cannot be levied at more than one stage. Because the goods had already suffered purchase tax, a further levy at the point of sale to the consumer was held to offend that statutory prohibition. A State notification under section 3-AA could not override the section 15(a) mandate. The earlier revenue authority relied on a cotton yarn precedent, but it was distinguished because that commodity was not then declared goods when the relevant levy operated. Case-Laws VAT and Sales Tax Mon, 19 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153199