https://www.taxtmi.com/caselaws?id=155774 Steel pipes classified as declared goods under section 14 of the Central Sales Tax Act, 1956 were subject to the single-point levy imposed by section 15(a), which limited State taxation on intra-State sales or purchases and barred tax at more than one stage. Because tax had already been paid when the assessee purchased the steel pipes from a registered dealer, resale of the same goods could not attract sales tax again. The assessee was therefore not liable to pay sales tax on the resale of the steel pipes. en-us Mon, 11 Jan 1988 00:00:00 +0530 Sat, 07 Sep 2013 16:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155774 Steel pipes classified as declared goods under section 14 of the Central Sales Tax Act, 1956 were subject to the single-point levy imposed by section 15(a), which limited State taxation on intra-State sales or purchases and barred tax at more than one stage. Because tax had already been paid when the assessee purchased the steel pipes from a registered dealer, resale of the same goods could not attract sales tax again. The assessee was therefore not liable to pay sales tax on the resale of the steel pipes. Case-Laws VAT and Sales Tax Mon, 11 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155774