As per Sec 15 Tax Shall not be levied more than one stage unless the condition fulfilled mention in Section 5A of the State Act
Court :
HIGH COURT OF DELHI
Brief :
Whether under the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi, the tax imposed on cotton yarn without fixing the stage of imposition is in conformity with the provisions of Section 15 of the Central Sale Tax Act, 1956?
Citation :
M/S JAMUNA DAS RAM KISHAN ..... Petitioner Versus COMMISSIONER OF SALES TAX ..... Respondent
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