https://www.taxtmi.com/caselaws?id=162885 Section 5A of the Kerala General Sales Tax Act was treated as an independent purchase-tax provision operating only where declared goods were otherwise taxable but tax was not payable in the particular circumstances. The court reasoned that an exemption from sales tax under section 10 does not convert declared goods into non-taxable goods; it merely relieves payment at that point. Reading "levy" in section 15 of the Central Sales Tax Act broadly as imposition and collection, the court held that section 5A did not create prohibited multi-point taxation or violate article 286. The challenge to the purchase tax notices therefore failed. en-us Fri, 07 Apr 2006 00:00:00 +0530 Tue, 18 Mar 2014 15:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162885 Section 5A of the Kerala General Sales Tax Act was treated as an independent purchase-tax provision operating only where declared goods were otherwise taxable but tax was not payable in the particular circumstances. The court reasoned that an exemption from sales tax under section 10 does not convert declared goods into non-taxable goods; it merely relieves payment at that point. Reading "levy" in section 15 of the Central Sales Tax Act broadly as imposition and collection, the court held that section 5A did not create prohibited multi-point taxation or violate article 286. The challenge to the purchase tax notices therefore failed. Case-Laws VAT and Sales Tax Fri, 07 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162885