1990 (10) TMI 360

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..... case is whether printed paper, which admittedly falls under entry 117 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, but mistakenly subjected to multi-point tax at 4 per cent and subsequently converted into envelope and sold, should be taxed at 4 per cent again bringing it under entry 117. According to the learned Additional Government Pleader, the vendor and the buyer as wel .....

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..... evenue had made a mistake in collecting multi-point tax on the first sale of the paper which fell under entry 117, it cannot again be subject to tax on the second sales of the envelope made out of the same paper. The proviso says that if any paper has suffered tax under any of the items mentioned, that shall not be subjected to tax again. Therefore, the criteria for examination is whether the sal .....

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