https://www.taxtmi.com/caselaws?id=155485 Declared goods such as iron scrap could not bear sales tax at more than one stage under section 15(a) of the Central Sales Tax Act, 1956. Because tax had already been paid on the purchase of the iron scrap, the later levy on its sale within the State was inconsistent with the statutory restriction on multiple taxation of declared goods. The Tribunal's contrary view was therefore legally incorrect, and the assessee's sale of iron scrap was not liable to further sales tax. en-us Wed, 04 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 17:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155485 Declared goods such as iron scrap could not bear sales tax at more than one stage under section 15(a) of the Central Sales Tax Act, 1956. Because tax had already been paid on the purchase of the iron scrap, the later levy on its sale within the State was inconsistent with the statutory restriction on multiple taxation of declared goods. The Tribunal's contrary view was therefore legally incorrect, and the assessee's sale of iron scrap was not liable to further sales tax. Case-Laws VAT and Sales Tax Wed, 04 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155485