https://www.taxtmi.com/caselaws?id=46807 Imported sugar is treated as declared goods under Section 14 of the Central Sales Tax Act because the description is based on the tariff classification and is not confined to goods manufactured in India. State taxation of such declared goods is permissible only where the State sales tax law validly specifies both the rate and the point of levy, in conformity with Section 15 of the Central Sales Tax Act and Article 286(3) of the Constitution. Where the State enactment does not fix the applicable rate and stage of levy for the imported sugar, the tax cannot be imposed. en-us Thu, 22 Nov 2001 00:00:00 +0530 Thu, 26 Dec 2013 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46807 Imported sugar is treated as declared goods under Section 14 of the Central Sales Tax Act because the description is based on the tariff classification and is not confined to goods manufactured in India. State taxation of such declared goods is permissible only where the State sales tax law validly specifies both the rate and the point of levy, in conformity with Section 15 of the Central Sales Tax Act and Article 286(3) of the Constitution. Where the State enactment does not fix the applicable rate and stage of levy for the imported sugar, the tax cannot be imposed. Case-Laws VAT and Sales Tax Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46807