https://www.taxtmi.com/caselaws?id=154063 Declared goods already subjected to the prescribed sales tax cannot face a further State levy in breach of the statutory restriction on multiple taxation. Coal-dust obtained from previously taxed coal was therefore not liable to fresh sales tax, and relief applied to that turnover. Aluminium and brass caps were treated as component parts of bulbs because they remained identifiable but were integral and essential to the completed product. Minor processing before fitting did not change their basic character or create a distinct commercial article. The caps consequently remained taxable at the higher rate applicable to bulb components. en-us Wed, 27 Jul 1983 00:00:00 +0530 Mon, 05 Aug 2013 18:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154063 Declared goods already subjected to the prescribed sales tax cannot face a further State levy in breach of the statutory restriction on multiple taxation. Coal-dust obtained from previously taxed coal was therefore not liable to fresh sales tax, and relief applied to that turnover. Aluminium and brass caps were treated as component parts of bulbs because they remained identifiable but were integral and essential to the completed product. Minor processing before fitting did not change their basic character or create a distinct commercial article. The caps consequently remained taxable at the higher rate applicable to bulb components. Case-Laws VAT and Sales Tax Wed, 27 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154063