https://www.taxtmi.com/caselaws?id=155469 Minor forest produce sold by the forest department on a fixed price basis, with sales tax recovered at the first sale, was treated as tax-paid goods in the contractor's hands. The court distinguished arrangements that are only licences to collect forest produce from an actual sale of identifiable goods, and applied the single-point levy principle under the Act. As sales tax had already been paid on the first sale, no further tax could be levied on the contractor's resale of shikakai and baibidang, and the assessment was held unsustainable. en-us Mon, 17 Aug 1987 00:00:00 +0530 Wed, 04 Sep 2013 16:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155469 Minor forest produce sold by the forest department on a fixed price basis, with sales tax recovered at the first sale, was treated as tax-paid goods in the contractor's hands. The court distinguished arrangements that are only licences to collect forest produce from an actual sale of identifiable goods, and applied the single-point levy principle under the Act. As sales tax had already been paid on the first sale, no further tax could be levied on the contractor's resale of shikakai and baibidang, and the assessment was held unsustainable. Case-Laws VAT and Sales Tax Mon, 17 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155469