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2007 (3) TMI 356 - SC - VAT and Sales TaxWhether the tax sought to be levied under section 5A on goods, would amount to tax at a second stage and therefore violate section 15 of the Central Act? Held that:- Appeal allowed. After an examination of the relevant case law, we find that the liability to tax or taxability under section 5 of the State Act remains unaffected by an exemption under section 10 of the State Act. Consequently, the respondent cannot validly shift the burden of tax to the purchaser under section 5A of the State Act for the same would violate the condition of single-stage tax under section 15 of the Central Act.
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