https://www.taxtmi.com/caselaws?id=103469 The Supreme Court allowed the appeals, set aside the High Court's orders, and restored the respective assessment orders, affirming the inclusion of additional sales tax in the rate applicable for inter-State sales. The Court emphasized that the additional sales tax levied under the Kerala Additional Sales Tax Act is part of the "sales tax law of the appropriate State" and must be considered in the tax calculations for inter-State sales under the Central Sales Tax Act. Appeals allowed. en-us Thu, 16 Jan 1992 00:00:00 +0530 Fri, 11 Dec 2015 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103469 The Supreme Court allowed the appeals, set aside the High Court's orders, and restored the respective assessment orders, affirming the inclusion of additional sales tax in the rate applicable for inter-State sales. The Court emphasized that the additional sales tax levied under the Kerala Additional Sales Tax Act is part of the "sales tax law of the appropriate State" and must be considered in the tax calculations for inter-State sales under the Central Sales Tax Act. Appeals allowed. Case-Laws VAT and Sales Tax Thu, 16 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103469