https://www.taxtmi.com/caselaws?id=158796 Pulses are declared goods under the Central Sales Tax Act, and Parliament's mandate under section 15(d) requires whole pulses and split pulses to be treated as a single commodity for State tax purposes. Because the separated form does not become a distinct taxable commodity, the State cannot levy purchase tax by treating split pulses differently from whole pulses under the M.P. General Sales Tax Act. The statutory restriction on State taxing power therefore bars a second levy on the same declared goods. en-us Thu, 27 Feb 1997 00:00:00 +0530 Sat, 09 Nov 2013 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158796 Pulses are declared goods under the Central Sales Tax Act, and Parliament's mandate under section 15(d) requires whole pulses and split pulses to be treated as a single commodity for State tax purposes. Because the separated form does not become a distinct taxable commodity, the State cannot levy purchase tax by treating split pulses differently from whole pulses under the M.P. General Sales Tax Act. The statutory restriction on State taxing power therefore bars a second levy on the same declared goods. Case-Laws VAT and Sales Tax Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158796