https://www.taxtmi.com/caselaws?id=100923 A State-linked rate in the Central sales tax scheme was treated as a valid legislative policy to prevent evasion and avoid disadvantaging inter-State trade, and the concessional treatment for a defined class did not make the provision discriminatory. Section 8(2A) was construed harmoniously with section 6(1A) so that exemption applied only where the commodity was wholly not liable to State tax, not merely taxed at a single point; the inter-State sales therefore remained taxable. Rectification of the assessments was upheld because the statutory amendment created an apparent error and the correction was within time. en-us Fri, 04 Oct 1974 00:00:00 +0530 Fri, 16 Jan 2026 17:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100923 A State-linked rate in the Central sales tax scheme was treated as a valid legislative policy to prevent evasion and avoid disadvantaging inter-State trade, and the concessional treatment for a defined class did not make the provision discriminatory. Section 8(2A) was construed harmoniously with section 6(1A) so that exemption applied only where the commodity was wholly not liable to State tax, not merely taxed at a single point; the inter-State sales therefore remained taxable. Rectification of the assessments was upheld because the statutory amendment created an apparent error and the correction was within time. Case-Laws VAT / Sales Tax Fri, 04 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100923