https://www.taxtmi.com/caselaws?id=100560 Section 9(1) and section 9(3) of the Central Sales Tax Act required inter-State sales tax to be levied and collected in the same manner as tax under the general sales tax law of the appropriate State. Applying that construction, the Court held that the State sales tax law and relevant rules governed the assessment machinery, so rule 7 of the General Sales Tax Rules, 1950, which allowed deduction of excise duty, remained available to the assessee. The absence of a corresponding deduction in rule 11(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957 did not override section 9. The assessee was therefore entitled to the claimed deduction. en-us Thu, 29 Aug 1968 00:00:00 +0530 Thu, 19 Sep 2013 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100560 Section 9(1) and section 9(3) of the Central Sales Tax Act required inter-State sales tax to be levied and collected in the same manner as tax under the general sales tax law of the appropriate State. Applying that construction, the Court held that the State sales tax law and relevant rules governed the assessment machinery, so rule 7 of the General Sales Tax Rules, 1950, which allowed deduction of excise duty, remained available to the assessee. The absence of a corresponding deduction in rule 11(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957 did not override section 9. The assessee was therefore entitled to the claimed deduction. Case-Laws VAT and Sales Tax Thu, 29 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100560