https://www.taxtmi.com/caselaws?id=424489 Under the U.P. Trade Tax Act's single-point taxation scheme, tax could not be levied twice on the same motor spirit or diesel oil where tax had already been realized at the subsequent sale stage. The Court accepted the revisionist's contention to that extent and held that duplicate taxation was impermissible on sales already taxed through the purchasing oil company. However, because the sales were not properly bifurcated between different categories of goods, the factual overlap had to be verified before final relief could be worked out. The matter was remanded for evidence and determination of which sales had already suffered tax. en-us Fri, 29 Apr 2022 00:00:00 +0530 Fri, 01 Jul 2022 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424489 Under the U.P. Trade Tax Act's single-point taxation scheme, tax could not be levied twice on the same motor spirit or diesel oil where tax had already been realized at the subsequent sale stage. The Court accepted the revisionist's contention to that extent and held that duplicate taxation was impermissible on sales already taxed through the purchasing oil company. However, because the sales were not properly bifurcated between different categories of goods, the factual overlap had to be verified before final relief could be worked out. The matter was remanded for evidence and determination of which sales had already suffered tax. Case-Laws VAT and Sales Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424489