https://www.taxtmi.com/caselaws?id=157616 Paper that had already suffered tax on the relevant sale could not be taxed again when used to manufacture envelopes, because the decisive question was whether the later transaction was a first sale or a second sale. The court held that the proviso against repeated taxation applied once the goods had suffered tax under the relevant schedule entries, and an earlier levy collected at the wrong rate did not permit a fresh tax on the subsequent sale of the envelopes. The revenue's contention was rejected and the assessee's position remained undisturbed. en-us Mon, 22 Oct 1990 00:00:00 +0530 Tue, 08 Oct 2013 16:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157616 Paper that had already suffered tax on the relevant sale could not be taxed again when used to manufacture envelopes, because the decisive question was whether the later transaction was a first sale or a second sale. The court held that the proviso against repeated taxation applied once the goods had suffered tax under the relevant schedule entries, and an earlier levy collected at the wrong rate did not permit a fresh tax on the subsequent sale of the envelopes. The revenue's contention was rejected and the assessee's position remained undisturbed. Case-Laws VAT and Sales Tax Mon, 22 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157616