https://www.taxtmi.com/caselaws?id=128388 The court upheld the validity of the Central Government's notification bringing section 6 of the Central Sales Tax Act into force before section 15, emphasizing that there was no constitutional requirement for their simultaneous enforcement. Additionally, the court upheld the proper levy of tax under section 8(2) of the Act, clarifying that the tax should be calculated in the same manner as under the local sales tax law, even if the transaction may not attract tax under the local law. The court dismissed the petitions, finding no merit in the petitioners' arguments, and ordered costs and counsel's fee to be paid. en-us Fri, 22 Dec 1961 00:00:00 +0530 Wed, 03 Apr 2013 18:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128388 The court upheld the validity of the Central Government's notification bringing section 6 of the Central Sales Tax Act into force before section 15, emphasizing that there was no constitutional requirement for their simultaneous enforcement. Additionally, the court upheld the proper levy of tax under section 8(2) of the Act, clarifying that the tax should be calculated in the same manner as under the local sales tax law, even if the transaction may not attract tax under the local law. The court dismissed the petitions, finding no merit in the petitioners' arguments, and ordered costs and counsel's fee to be paid. Case-Laws VAT and Sales Tax Fri, 22 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128388