https://www.taxtmi.com/caselaws?id=153394 Declared goods such as iron scrap were taxable under the State Act at the last point of sale, and the deduction for sales to a registered dealer depended on furnishing the prescribed declaration. Because the assessee failed to furnish that declaration, it could not claim the statutory deduction even though tax had been paid at the time of purchase. Section 15 of the Central Sales Tax Act, 1956, which prevents declared goods from being taxed at more than one stage, did not protect a dealer whose own omission led to earlier payment of tax. The tax remained leviable at the statutory taxable stage on the assessee's sale to consumers. en-us Sat, 19 Apr 1980 00:00:00 +0530 Tue, 23 Jul 2013 12:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153394 Declared goods such as iron scrap were taxable under the State Act at the last point of sale, and the deduction for sales to a registered dealer depended on furnishing the prescribed declaration. Because the assessee failed to furnish that declaration, it could not claim the statutory deduction even though tax had been paid at the time of purchase. Section 15 of the Central Sales Tax Act, 1956, which prevents declared goods from being taxed at more than one stage, did not protect a dealer whose own omission led to earlier payment of tax. The tax remained leviable at the statutory taxable stage on the assessee's sale to consumers. Case-Laws VAT and Sales Tax Sat, 19 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153394