First Point Leavy - Definition - Law Dictionary Home Dictionary Definition first-point-leavy

Definition :

First point leavy, The words 'first point levy' is no doubt a single-point levy. Even a last point levy in the same series of sales is a single-point levy which is distinguishable from a multi-point levy, Ashok Service Centre v. State of Orissa, AIR 1983 SC 394: (1983) 2 SCC 82: (1983) 2 SCR 363.