https://www.taxtmi.com/caselaws?id=160464 Under the Kerala General Sales Tax Act, cardamom was taxable only at the first sale point, and turnover tax could not be demanded again where the dealer's taxable turnover had already suffered sales tax through the auction centres. Section 5(2A) applied only to second sellers whose sales were exempt under the single-point levy scheme. Because the dealer was the first seller and the same turnover had already been brought to tax, no turnover tax liability arose on that turnover, and the demand was unsustainable in law. en-us Fri, 10 Jan 1997 00:00:00 +0530 Wed, 18 Dec 2013 16:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160464 Under the Kerala General Sales Tax Act, cardamom was taxable only at the first sale point, and turnover tax could not be demanded again where the dealer's taxable turnover had already suffered sales tax through the auction centres. Section 5(2A) applied only to second sellers whose sales were exempt under the single-point levy scheme. Because the dealer was the first seller and the same turnover had already been brought to tax, no turnover tax liability arose on that turnover, and the demand was unsustainable in law. Case-Laws VAT and Sales Tax Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160464