https://www.taxtmi.com/caselaws?id=102077 Section 8(2)(b) of the Central Sales Tax Act, 1956 was treated as constitutionally valid because the Supreme Court had already upheld it in earlier proceedings, finding no violation of articles 301 or 303(1) of the Constitution. In light of that binding position, the contrary view of the High Court could not stand. The disputed inter-State sales of matches therefore remained taxable at seven per cent under section 8(2)(b). en-us Tue, 22 Jul 1980 00:00:00 +0530 Thu, 12 Sep 2013 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102077 Section 8(2)(b) of the Central Sales Tax Act, 1956 was treated as constitutionally valid because the Supreme Court had already upheld it in earlier proceedings, finding no violation of articles 301 or 303(1) of the Constitution. In light of that binding position, the contrary view of the High Court could not stand. The disputed inter-State sales of matches therefore remained taxable at seven per cent under section 8(2)(b). Case-Laws VAT and Sales Tax Tue, 22 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102077