https://www.taxtmi.com/caselaws?id=40041 Cotton yarn, being declared goods under the Central Sales Tax Act, could not be subjected to State sales tax unless the State law or a valid notification clearly fixed a definite single point of levy. The statutory scheme under the Bengal Finance (Sales Tax) Act did not itself ascertain the taxing point, and no applicable notification under the enabling provision was produced for the relevant assessment year. As section 15 of the Central Sales Tax Act requires declared goods not to be taxed at more than one stage, the assessment on the turnover of cotton yarn failed for non-compliance with that requirement and could not be sustained. en-us Fri, 26 Apr 1985 00:00:00 +0530 Thu, 30 Oct 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40041 Cotton yarn, being declared goods under the Central Sales Tax Act, could not be subjected to State sales tax unless the State law or a valid notification clearly fixed a definite single point of levy. The statutory scheme under the Bengal Finance (Sales Tax) Act did not itself ascertain the taxing point, and no applicable notification under the enabling provision was produced for the relevant assessment year. As section 15 of the Central Sales Tax Act requires declared goods not to be taxed at more than one stage, the assessment on the turnover of cotton yarn failed for non-compliance with that requirement and could not be sustained. Case-Laws VAT / Sales Tax Fri, 26 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40041