https://www.taxtmi.com/caselaws?id=163083 Under a single-point levy regime, machinery that had already suffered tax at the notified first point could not be subjected to tax again on lease rental arising from a deemed sale. Section 8 of the Orissa Sales Tax Act, 1947 barred multiple taxation of the same goods in the same series of sales or purchases, and leasing was treated on the same footing as a sale for tax purposes. Because the subsequent levy was impermissible, there was no valid basis for penalty for non-payment of that tax, and the penalty could not survive. en-us Wed, 02 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163083 Under a single-point levy regime, machinery that had already suffered tax at the notified first point could not be subjected to tax again on lease rental arising from a deemed sale. Section 8 of the Orissa Sales Tax Act, 1947 barred multiple taxation of the same goods in the same series of sales or purchases, and leasing was treated on the same footing as a sale for tax purposes. Because the subsequent levy was impermissible, there was no valid basis for penalty for non-payment of that tax, and the penalty could not survive. Case-Laws VAT and Sales Tax Wed, 02 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163083