https://www.taxtmi.com/caselaws?id=165365 Resale tax under section 6B of the Karnataka Sales Tax Act applies only to turnover not already liable to tax under sections 5, 5A, 5B, 5C or 6, so turnover that has suffered tax under section 5B cannot be taxed again under section 6B. The provision and its proviso are read to preserve single-point taxation and to exclude goods or turnover already taxed at the first point of sale. The independent charging nature of sections 5B and 6B does not authorise double taxation on the same turnover; section 6B operates only on the remaining untaxed turnover. en-us Fri, 23 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165365 Resale tax under section 6B of the Karnataka Sales Tax Act applies only to turnover not already liable to tax under sections 5, 5A, 5B, 5C or 6, so turnover that has suffered tax under section 5B cannot be taxed again under section 6B. The provision and its proviso are read to preserve single-point taxation and to exclude goods or turnover already taxed at the first point of sale. The independent charging nature of sections 5B and 6B does not authorise double taxation on the same turnover; section 6B operates only on the remaining untaxed turnover. Case-Laws VAT and Sales Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165365