https://www.taxtmi.com/caselaws?id=156135 A purchase tax on goods used in manufacture and later transferred outside the State remained within the State sales tax entry because the taxable event was the purchase, not the subsequent despatch or consignment, so the levy was not beyond legislative competence. For declared goods, however, the State could tax only once at a single identifiable stage, and imposing purchase tax in addition to sales tax on the same goods, with the enhanced burden after 1 April 1983, breached the section 15(a) restriction and the constitutional limit on declared goods to that extent. The levy was not otherwise invalid under articles 14, 19(1)(g) or 301. Relief was limited to adjustment against tax on declared goods already subjected to sales tax. en-us Tue, 29 Aug 1989 00:00:00 +0530 Fri, 13 Sep 2013 18:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156135 A purchase tax on goods used in manufacture and later transferred outside the State remained within the State sales tax entry because the taxable event was the purchase, not the subsequent despatch or consignment, so the levy was not beyond legislative competence. For declared goods, however, the State could tax only once at a single identifiable stage, and imposing purchase tax in addition to sales tax on the same goods, with the enhanced burden after 1 April 1983, breached the section 15(a) restriction and the constitutional limit on declared goods to that extent. The levy was not otherwise invalid under articles 14, 19(1)(g) or 301. Relief was limited to adjustment against tax on declared goods already subjected to sales tax. Case-Laws VAT and Sales Tax Tue, 29 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156135