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Goods Detention and Jurisdiction: Ensuring Single Taxation in Interstate Commerce Under Central Sales Tax Act, 1956.

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....Detention of goods - sale of goods during inter-state movement - Jurisdiction of state - This is on the underlying principle under the Central Sales Tax Act, 1956 that subsequent sale of goods in the course of interstate trade and commerce are not taxed twice.....

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Goods Detention and Jurisdiction: Ensuring Single Taxation in Interstate Commerce Under Central Sales Tax Act, 1956.