9. Restriction on levy of tax of declared goods. - In order to ensure that after the date of the coming into force of section 15 of the Central Sales Tax Act, 1956 (LXXIV of 1956), tax shall not be levied on the sales or purchases of declared goods at more than one stage, it is hereby provided that if under this Act, or any earlier law, any tax has been levied or is leviable on the sale or purchase of such goods, then no further tax shall be levied under this Act on any subsequent sale or purchase thereof; and accordingly, for the purpose of arriving at the taxable turnover of sales or purchases of a dealer, there shall be deducted from his total turnover of sales, or as the case may be, of purchases, the sales or purchases of such declared goods, as have borne tax at any earlier stage.
