https://www.taxtmi.com/caselaws?id=163374 Cool drinks and ice-creams already taxed under section 5 of the Andhra Pradesh General Sales Tax Act, 1957, could not be subjected to a further levy under section 5C merely because they were sold in hotels or restaurants; the double levy was therefore disallowed. Milk purchased from unregistered dealers and converted into curd remained taxable, because the goods had not suffered tax at the point of purchase and the conversion did not remove the liability. The result was that the assessee succeeded only on the section 5C levy for cool drinks and ice-creams, while the challenge to tax on milk converted into curd failed. en-us Tue, 26 Oct 2004 00:00:00 +0530 Tue, 01 Apr 2014 15:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163374 Cool drinks and ice-creams already taxed under section 5 of the Andhra Pradesh General Sales Tax Act, 1957, could not be subjected to a further levy under section 5C merely because they were sold in hotels or restaurants; the double levy was therefore disallowed. Milk purchased from unregistered dealers and converted into curd remained taxable, because the goods had not suffered tax at the point of purchase and the conversion did not remove the liability. The result was that the assessee succeeded only on the section 5C levy for cool drinks and ice-creams, while the challenge to tax on milk converted into curd failed. Case-Laws VAT and Sales Tax Tue, 26 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163374