https://www.taxtmi.com/caselaws?id=160898 Declared goods taxed under a State turnover tax must remain within the constitutional and statutory limits imposed by article 286(3) and section 15 of the Central Sales Tax Act, 1956. The Rajasthan High Court read section 13-A of the Rajasthan Sales Tax Act, 1994 down so that turnover tax could not increase the aggregate burden on declared goods beyond the prescribed ceiling or operate inconsistently with the restriction against tax at more than one stage. A State circular directing officers to ignore section 15 for turnover tax was held unsustainable and was quashed. The assessments were set aside and fresh assessments were directed in accordance with law. en-us Mon, 21 May 2001 00:00:00 +0530 Thu, 26 Dec 2013 13:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160898 Declared goods taxed under a State turnover tax must remain within the constitutional and statutory limits imposed by article 286(3) and section 15 of the Central Sales Tax Act, 1956. The Rajasthan High Court read section 13-A of the Rajasthan Sales Tax Act, 1994 down so that turnover tax could not increase the aggregate burden on declared goods beyond the prescribed ceiling or operate inconsistently with the restriction against tax at more than one stage. A State circular directing officers to ignore section 15 for turnover tax was held unsustainable and was quashed. The assessments were set aside and fresh assessments were directed in accordance with law. Case-Laws VAT and Sales Tax Mon, 21 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160898