https://www.taxtmi.com/caselaws?id=100742 A dealer assessed to Central sales tax was entitled to the rebate available under the State sales tax law when tax was paid within the prescribed time. Section 9(3) of the Central Sales Tax Act authorises assessment, collection and enforcement of Central sales tax in the same manner as tax under the State's general sales tax law and applies that statutory machinery. Because the rebate under section 13(8) of the Orissa Sales Tax Act was part of the collection process and was designed to encourage prompt payment, it could not be excluded when Central sales tax was collected through the State procedure. en-us Wed, 22 Apr 1970 00:00:00 +0530 Mon, 05 Jun 2017 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100742 A dealer assessed to Central sales tax was entitled to the rebate available under the State sales tax law when tax was paid within the prescribed time. Section 9(3) of the Central Sales Tax Act authorises assessment, collection and enforcement of Central sales tax in the same manner as tax under the State's general sales tax law and applies that statutory machinery. Because the rebate under section 13(8) of the Orissa Sales Tax Act was part of the collection process and was designed to encourage prompt payment, it could not be excluded when Central sales tax was collected through the State procedure. Case-Laws VAT and Sales Tax Wed, 22 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100742