https://www.taxtmi.com/caselaws?id=153450 A valid purchase turnover assessment cannot be set aside in appeal merely to facilitate a possible future claim under double tax relief provisions. Raw and dressed hides and skins were treated as declared goods, but relief under section 15(b) of the Central Sales Tax Act and the corresponding State provision operates only after the State levy and the Central sales tax liability have both arisen and the Central tax has actually been paid. As no Central sales tax assessment or payment had yet occurred, the Tribunal had no basis to annul the lawful State assessment for that collateral purpose. The State assessment was therefore restored, while any reimbursement claim was left to be pursued when the statutory conditions are satisfied. en-us Thu, 30 Oct 1980 00:00:00 +0530 Tue, 23 Jul 2013 16:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153450 A valid purchase turnover assessment cannot be set aside in appeal merely to facilitate a possible future claim under double tax relief provisions. Raw and dressed hides and skins were treated as declared goods, but relief under section 15(b) of the Central Sales Tax Act and the corresponding State provision operates only after the State levy and the Central sales tax liability have both arisen and the Central tax has actually been paid. As no Central sales tax assessment or payment had yet occurred, the Tribunal had no basis to annul the lawful State assessment for that collateral purpose. The State assessment was therefore restored, while any reimbursement claim was left to be pursued when the statutory conditions are satisfied. Case-Laws VAT and Sales Tax Thu, 30 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153450