https://www.taxtmi.com/caselaws?id=158526 Declared goods under the Central Sales Tax framework remain subject to single-stage taxation where their essential commercial identity is unchanged; cut pieces of cast iron and steel angles were therefore not a new taxable commodity, and the sale levy was unsustainable. Bagasse, as the residue of crushed sugarcane, likewise did not acquire a separate taxable identity, and sales tax could not be imposed again where purchase tax had already attached to the sugarcane. Account books could not be rejected merely because a credit memo was not immediately converted into a bill, since no accounting rule required contemporaneous billing and the books were otherwise regularly maintained. en-us Wed, 01 Nov 1995 00:00:00 +0530 Wed, 30 Oct 2013 14:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158526 Declared goods under the Central Sales Tax framework remain subject to single-stage taxation where their essential commercial identity is unchanged; cut pieces of cast iron and steel angles were therefore not a new taxable commodity, and the sale levy was unsustainable. Bagasse, as the residue of crushed sugarcane, likewise did not acquire a separate taxable identity, and sales tax could not be imposed again where purchase tax had already attached to the sugarcane. Account books could not be rejected merely because a credit memo was not immediately converted into a bill, since no accounting rule required contemporaneous billing and the books were otherwise regularly maintained. Case-Laws VAT and Sales Tax Wed, 01 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158526