https://www.taxtmi.com/caselaws?id=104875 The Supreme Court addressed the challenge to state notifications reducing sales tax rates on inter-State sales by cement manufacturers in Gujarat. A Constitution Bench decision overruled a previous judgment, allowing the State of Rajasthan to recover differential tax rates. However, the Court granted equitable relief to cement manufacturers in Rajasthan, prohibiting the State from collecting the disputed tax amounts in the interest of justice and equity. The judgment emphasized the need to prevent the recovery of such tax differentials, aligning with precedents and ensuring fairness for affected parties. en-us Wed, 19 Jan 2000 00:00:00 +0530 Fri, 20 Dec 2013 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104875 The Supreme Court addressed the challenge to state notifications reducing sales tax rates on inter-State sales by cement manufacturers in Gujarat. A Constitution Bench decision overruled a previous judgment, allowing the State of Rajasthan to recover differential tax rates. However, the Court granted equitable relief to cement manufacturers in Rajasthan, prohibiting the State from collecting the disputed tax amounts in the interest of justice and equity. The judgment emphasized the need to prevent the recovery of such tax differentials, aligning with precedents and ensuring fairness for affected parties. Case-Laws VAT and Sales Tax Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104875