https://www.taxtmi.com/caselaws?id=158097 Petroleum coke in raw and calcined forms was treated as the same declared goods within item (i-a) of section 14 of the Central Sales Tax Act, 1956, because coke in all its forms falls within the declared-goods scheme. The State could not split those forms into separate taxable commodities under the Assam Act so as to levy tax at more than one stage; its classification had to yield to the Central Act, and calcined petroleum coke could be taxed only if raw petroleum coke had not already borne tax. Where State tax had been paid on raw petroleum coke and Central sales tax was later paid on inter-State sale of the same declared goods, refund under section 15(b) followed. en-us Mon, 16 Dec 1991 00:00:00 +0530 Wed, 16 Oct 2013 17:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158097 Petroleum coke in raw and calcined forms was treated as the same declared goods within item (i-a) of section 14 of the Central Sales Tax Act, 1956, because coke in all its forms falls within the declared-goods scheme. The State could not split those forms into separate taxable commodities under the Assam Act so as to levy tax at more than one stage; its classification had to yield to the Central Act, and calcined petroleum coke could be taxed only if raw petroleum coke had not already borne tax. Where State tax had been paid on raw petroleum coke and Central sales tax was later paid on inter-State sale of the same declared goods, refund under section 15(b) followed. Case-Laws VAT and Sales Tax Mon, 16 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158097