https://www.taxtmi.com/caselaws?id=158355 Under a single-point sales tax scheme, tea taxed at the first point of sale could not be subjected to a second levy merely because it was repacked into smaller packets, since repacking did not alter its essential commercial identity. The Tribunal held that the relevant provisions contemplated tax only once on goods already brought to tax, and that no set-off was available unless expressly authorised by law. It also held that petitions by trade associations and dealers were maintainable because a person aggrieved could invoke the Tribunal's jurisdiction, even if not a party to the original clarification proceedings. en-us Sat, 06 Apr 1996 00:00:00 +0530 Tue, 13 Feb 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158355 Under a single-point sales tax scheme, tea taxed at the first point of sale could not be subjected to a second levy merely because it was repacked into smaller packets, since repacking did not alter its essential commercial identity. The Tribunal held that the relevant provisions contemplated tax only once on goods already brought to tax, and that no set-off was available unless expressly authorised by law. It also held that petitions by trade associations and dealers were maintainable because a person aggrieved could invoke the Tribunal's jurisdiction, even if not a party to the original clarification proceedings. Case-Laws VAT and Sales Tax Sat, 06 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158355