https://www.taxtmi.com/caselaws?id=156104 The High Court ruled in favor of the petitioner in a tax case involving the purchase of cotton. The court determined that the petitioner was not the last purchaser of cotton in the State and that the turnover should be treated as an inter-State sale. Additionally, the court held that the turnover, already taxed at the last point of purchase, could not be taxed again. Consequently, the court set aside the assessments on the disputed turnovers of cotton, following a Supreme Court precedent on the taxation of declared goods. en-us Fri, 05 Jan 1990 00:00:00 +0530 Fri, 13 Sep 2013 16:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156104 The High Court ruled in favor of the petitioner in a tax case involving the purchase of cotton. The court determined that the petitioner was not the last purchaser of cotton in the State and that the turnover should be treated as an inter-State sale. Additionally, the court held that the turnover, already taxed at the last point of purchase, could not be taxed again. Consequently, the court set aside the assessments on the disputed turnovers of cotton, following a Supreme Court precedent on the taxation of declared goods. Case-Laws VAT and Sales Tax Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156104