https://www.taxtmi.com/caselaws?id=153706 Section 9(4) of the Gujarat Sales Tax Act, 1969 bars a second levy on declared goods where tax has already been levied or was leviable on the same goods under the Act or an earlier sales tax law. The text notes that the vendor's earlier assessment had treated the sale as a local sale, tax had been collected and paid, and that assessment had not been corrected within limitation. On that basis, the assessee's subsequent sales of the same declared goods were protected from further taxation, and the reference was answered in favour of the assessee. en-us Wed, 03 Mar 1982 00:00:00 +0530 Sat, 27 Jul 2013 12:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153706 Section 9(4) of the Gujarat Sales Tax Act, 1969 bars a second levy on declared goods where tax has already been levied or was leviable on the same goods under the Act or an earlier sales tax law. The text notes that the vendor's earlier assessment had treated the sale as a local sale, tax had been collected and paid, and that assessment had not been corrected within limitation. On that basis, the assessee's subsequent sales of the same declared goods were protected from further taxation, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 03 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153706