Can taxes on the consignment of goods be levied by both the person making the consignment and another person?
Yes, taxes on the consignment of goods can be levied by both the person making the consignment and another person. The expression "taxes on the consignment of goods" shall mean taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce.