Supreme Court Allows Appeal in Sales Tax Matter — Exemption Validates Single-Stage Taxation. Exemption under Section 10 does not negate liability to tax under Section 5, thus subsequent levy under Section 5A violates single-stage tax condition under Section 15 of the Central Sales Tax Act....
The case involved M/s. Peekay Re-rolling Mills (P) Ltd, a registered dealer under the Kerala General Sales Tax Act, which challenged two show cause notices issued for tax assessments. The appellant ha...




