https://www.taxtmi.com/caselaws?id=158547 Tax collected on an intended sale that later did not fructify could not be retained again when the same goods were subsequently sold and taxed at the single point applicable to that turnover. The High Court applied the principle against double taxation on the same goods and accepted that relief could not be denied merely because the claim was raised after delay, where the substance of the turnover showed tax had already been collected on a non-fructified transaction and then again on the later sale. The assessee was therefore entitled to deduction and corresponding relief for the disputed turnover. en-us Fri, 02 Feb 1996 00:00:00 +0530 Wed, 30 Oct 2013 18:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158547 Tax collected on an intended sale that later did not fructify could not be retained again when the same goods were subsequently sold and taxed at the single point applicable to that turnover. The High Court applied the principle against double taxation on the same goods and accepted that relief could not be denied merely because the claim was raised after delay, where the substance of the turnover showed tax had already been collected on a non-fructified transaction and then again on the later sale. The assessee was therefore entitled to deduction and corresponding relief for the disputed turnover. Case-Laws VAT and Sales Tax Fri, 02 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158547