https://www.taxtmi.com/caselaws?id=153393 Declared goods purchased after tax payment remain taxable under State sales tax law when the purchaser does not furnish the prescribed declaration form for tax-free purchase. The statutory protection against repeated taxation of declared goods does not apply merely because tax was included in the purchase price; it depends on compliance with the prescribed declaration mechanism. Sales of black corrugated iron sheets were therefore subject to State sales tax after deduction had been incorrectly allowed, because the required form XII declarations were not furnished. en-us Mon, 16 Feb 1981 00:00:00 +0530 Tue, 23 Jul 2013 12:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153393 Declared goods purchased after tax payment remain taxable under State sales tax law when the purchaser does not furnish the prescribed declaration form for tax-free purchase. The statutory protection against repeated taxation of declared goods does not apply merely because tax was included in the purchase price; it depends on compliance with the prescribed declaration mechanism. Sales of black corrugated iron sheets were therefore subject to State sales tax after deduction had been incorrectly allowed, because the required form XII declarations were not furnished. Case-Laws VAT and Sales Tax Mon, 16 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153393