https://www.taxtmi.com/caselaws?id=159291 Purchase tax and sales tax could not both be levied on the same declared goods at the same stage under section 15(a) of the Central Sales Tax Act, 1956. The Tribunal held that the dealer's raw materials and manufactured goods had been wrongly treated as if different statutory facts justified separate levies, when the same declared goods had in fact been taxed in the same transaction. An earlier Tribunal ruling on identical facts was followed, and the contrary approach was rejected. The impugned tax collection was therefore unsustainable, and refund of the purchase tax was due to the dealer. en-us Fri, 31 Jan 1997 00:00:00 +0530 Tue, 19 Nov 2013 17:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159291 Purchase tax and sales tax could not both be levied on the same declared goods at the same stage under section 15(a) of the Central Sales Tax Act, 1956. The Tribunal held that the dealer's raw materials and manufactured goods had been wrongly treated as if different statutory facts justified separate levies, when the same declared goods had in fact been taxed in the same transaction. An earlier Tribunal ruling on identical facts was followed, and the contrary approach was rejected. The impugned tax collection was therefore unsustainable, and refund of the purchase tax was due to the dealer. Case-Laws VAT and Sales Tax Fri, 31 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159291