https://www.taxtmi.com/caselaws?id=99856 Inter-State sales under the Central Sales Tax Act were held not to take the benefit of State Act exemptions or a single-point levy merely because section 8(2) required tax to be calculated "in the same manner" as an intra-State sale. The Court reasoned that section 6 created the charge on inter-State sales, while section 8(2) governed only the rate and method of computation; it did not incorporate the substantive exemption scheme or point-of-tax rules of the State sales tax law. The State machinery provisions applied only to assessment, collection and enforcement, so the dealer could not exclude inter-State sales on the basis that the goods were taxable only at the first sale under the State Act. en-us Tue, 10 Nov 1964 00:00:00 +0530 Mon, 07 Nov 2016 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99856 Inter-State sales under the Central Sales Tax Act were held not to take the benefit of State Act exemptions or a single-point levy merely because section 8(2) required tax to be calculated "in the same manner" as an intra-State sale. The Court reasoned that section 6 created the charge on inter-State sales, while section 8(2) governed only the rate and method of computation; it did not incorporate the substantive exemption scheme or point-of-tax rules of the State sales tax law. The State machinery provisions applied only to assessment, collection and enforcement, so the dealer could not exclude inter-State sales on the basis that the goods were taxable only at the first sale under the State Act. Case-Laws VAT and Sales Tax Tue, 10 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99856