https://www.taxtmi.com/caselaws?id=158047 Declared goods such as iron and steel remain subject to constitutional and statutory limits on State taxation. Article 286(3)(a) and section 15(a) of the Central Sales Tax Act require that tax on such goods inside a State must not exceed four per cent and must be levied at no more than one stage. The Kerala amendment imposed a value-added, multi-point levy on iron and steel under section 5(1)(vi) and the Sixth Schedule, and the set-off mechanism did not change the fact that the goods were taxed at successive points. The scheme therefore breached both the stage and rate restrictions and exceeded the State Legislature's taxing competence. en-us Mon, 13 Feb 1995 00:00:00 +0530 Tue, 15 Oct 2013 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158047 Declared goods such as iron and steel remain subject to constitutional and statutory limits on State taxation. Article 286(3)(a) and section 15(a) of the Central Sales Tax Act require that tax on such goods inside a State must not exceed four per cent and must be levied at no more than one stage. The Kerala amendment imposed a value-added, multi-point levy on iron and steel under section 5(1)(vi) and the Sixth Schedule, and the set-off mechanism did not change the fact that the goods were taxed at successive points. The scheme therefore breached both the stage and rate restrictions and exceeded the State Legislature's taxing competence. Case-Laws VAT and Sales Tax Mon, 13 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158047