https://www.taxtmi.com/caselaws?id=160958 Goods already taxed at the last point of sale could not be subjected to a further levy under the Orissa Sales Tax Act, 1947, because the Act operated as a single-point tax regime. The record showed that tax had already been paid on purchases from registered dealers, and that factual position was undisputed. Imposing another liability on the same goods would have resulted in taxation at more than one point in the same series of sales or purchases, which the proviso to Section 8 prohibited. The assessee was therefore entitled to relief. en-us Mon, 27 Aug 2001 00:00:00 +0530 Fri, 27 Dec 2013 16:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160958 Goods already taxed at the last point of sale could not be subjected to a further levy under the Orissa Sales Tax Act, 1947, because the Act operated as a single-point tax regime. The record showed that tax had already been paid on purchases from registered dealers, and that factual position was undisputed. Imposing another liability on the same goods would have resulted in taxation at more than one point in the same series of sales or purchases, which the proviso to Section 8 prohibited. The assessee was therefore entitled to relief. Case-Laws VAT and Sales Tax Mon, 27 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160958