https://www.taxtmi.com/caselaws?id=330913 Purchase tax under Section 19A of the Gujarat Sales Tax Act, 1969 was held not leviable on groundnut oil cake where tax had already been paid under Section 15B on the same oil cakes. Section 19A(2) bars a further levy when any tax has already been levied or is leviable under another provision of the Act on the sale or purchase of oil cakes. As the assessees had already suffered purchase tax on the relevant raw material, the statutory condition for a second levy was not met, and the Tribunal's view that Section 19A tax remained payable was legally incorrect. en-us Mon, 01 Aug 2016 00:00:00 +0530 Mon, 19 Mar 2018 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330913 Purchase tax under Section 19A of the Gujarat Sales Tax Act, 1969 was held not leviable on groundnut oil cake where tax had already been paid under Section 15B on the same oil cakes. Section 19A(2) bars a further levy when any tax has already been levied or is leviable under another provision of the Act on the sale or purchase of oil cakes. As the assessees had already suffered purchase tax on the relevant raw material, the statutory condition for a second levy was not met, and the Tribunal's view that Section 19A tax remained payable was legally incorrect. Case-Laws VAT and Sales Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330913