https://www.taxtmi.com/caselaws?id=103465 A valid State Government notification issued under section 8(5) of the Central Sales Tax Act, 1956 governs the applicable central sales tax rate, and the assessed tax cannot exceed the rate fixed by that notification. The Court treated the notification as sufficient authority for applying the notified rate and held that liability could not be raised above one per cent. The question under section 8(2A) was not decided in this appeal and was left open for consideration in other pending matters. en-us Thu, 31 Oct 1991 00:00:00 +0530 Mon, 09 Sep 2013 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103465 A valid State Government notification issued under section 8(5) of the Central Sales Tax Act, 1956 governs the applicable central sales tax rate, and the assessed tax cannot exceed the rate fixed by that notification. The Court treated the notification as sufficient authority for applying the notified rate and held that liability could not be raised above one per cent. The question under section 8(2A) was not decided in this appeal and was left open for consideration in other pending matters. Case-Laws VAT and Sales Tax Thu, 31 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103465