GOVIND SARAN GANGA SARAN vs COMMISSIONER OF SALES TAX AND ORS.

The Supreme Court held that under Section 14 of the Central Sales Tax Act, goods declared to be of special importance in inter-State trade cannot be subjected to sales tax unless the conditions of Section 15 are met, specifically the requirement of a single point of levy. The Court found that the omission to specify the single point of tax imposition rendered the tax invalid. Consequently, the appeal was allowed, overturning the High Court's decision that had upheld the tax imposition on the appellant's sales of cotton yarn.