https://www.taxtmi.com/caselaws?id=161173 Under the Rajasthan Sales Tax Act, 1954 and the Rajasthan Sales Tax Rules, 1955, tax was payable at the first point in a series of successive sales unless otherwise directed. A sale of white cement by a Rajasthan dealer to a firm was treated as an intra-State sale, not as an inter-State transaction under the Central Sales Tax Act, 1956. Because tax had already been paid on that completed sale at the prescribed rate, the same transaction could not be split or recharacterised to impose tax again at a later stage in the chain of sales. The first point of sale was therefore the sale by the Rajasthan dealer to the firm. en-us Thu, 17 Apr 1997 00:00:00 +0530 Wed, 08 Jan 2014 17:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161173 Under the Rajasthan Sales Tax Act, 1954 and the Rajasthan Sales Tax Rules, 1955, tax was payable at the first point in a series of successive sales unless otherwise directed. A sale of white cement by a Rajasthan dealer to a firm was treated as an intra-State sale, not as an inter-State transaction under the Central Sales Tax Act, 1956. Because tax had already been paid on that completed sale at the prescribed rate, the same transaction could not be split or recharacterised to impose tax again at a later stage in the chain of sales. The first point of sale was therefore the sale by the Rajasthan dealer to the firm. Case-Laws VAT and Sales Tax Thu, 17 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161173