https://www.taxtmi.com/caselaws?id=154714 Declared goods under section 14 of the Central Sales Tax Act, 1956 cannot be subjected to tax again unless there is a clear factual finding that they had already suffered tax, because section 15(a) prohibits levy at more than one stage. The absence of form 3-Ka and the absence of a categorical finding on prior taxation meant no safe inference could be drawn that tax had been paid earlier. The Tribunal was therefore required to determine whether the goods had actually suffered tax before the assessee's purchases, and its order was set aside with the matter remitted for that finding. en-us Fri, 06 Mar 1987 00:00:00 +0530 Mon, 26 Aug 2013 16:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154714 Declared goods under section 14 of the Central Sales Tax Act, 1956 cannot be subjected to tax again unless there is a clear factual finding that they had already suffered tax, because section 15(a) prohibits levy at more than one stage. The absence of form 3-Ka and the absence of a categorical finding on prior taxation meant no safe inference could be drawn that tax had been paid earlier. The Tribunal was therefore required to determine whether the goods had actually suffered tax before the assessee's purchases, and its order was set aside with the matter remitted for that finding. Case-Laws VAT and Sales Tax Fri, 06 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154714