https://www.taxtmi.com/caselaws?id=154593 Where tax has already been levied under State law on paddy, the tax leviable on rice procured from that paddy must be reduced by the amount of tax levied on the paddy. On the stated facts, the assessee purchased paddy within the State, paid State tax, converted it into rice, and sold the rice in inter-State trade. The statutory language was read as clearly mandating the reduction under section 15(c), so the assessee was entitled to the benefit and the revision failed. en-us Wed, 18 Jul 1984 00:00:00 +0530 Fri, 23 Aug 2013 18:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154593 Where tax has already been levied under State law on paddy, the tax leviable on rice procured from that paddy must be reduced by the amount of tax levied on the paddy. On the stated facts, the assessee purchased paddy within the State, paid State tax, converted it into rice, and sold the rice in inter-State trade. The statutory language was read as clearly mandating the reduction under section 15(c), so the assessee was entitled to the benefit and the revision failed. Case-Laws VAT and Sales Tax Wed, 18 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154593