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1998 (4) TMI 484 - SC - VAT and Sales TaxWhether the single point should be the point of first sale in the State or the last sale in the State or any intermediate sale in the State? Held that:- Appeal allowed. We do not think that the conclusion reached by the Madras High Court in the order under appeal can be upheld. The goods with which we are concerned being declared goods, they can only be taxed at a single point; that is, only one sale in the State can be subjected to tax. It is for the State to determine whether the single point should be the point of first sale in the State or the last sale in the State or any intermediate sale in the State. If the single point is fixed by the State at, say, the point of first sale and the State exempts the first sale from payment of tax, either by a general provision or a specific provision applicable to a class of seller, a particular seller or the goods sold may not be subjected to tax at either that point of first sale or any subsequent sale in the State. There is no warrant for the emphasis that would appear to have been placed by the Madras High Court on the phrase “taxable sale”
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