https://www.taxtmi.com/caselaws?id=128414 Section 8(2) of the Central Sales Tax Act is read to require inter-State sales tax to be computed at the same rate and in the same manner as corresponding intra-State sales, without importing the State law minimum turnover exemption available to dealers. The text treats the words "at the same rates and in the same manner" as governing the method of calculation as well as the rate, and applies the plain meaning of the fiscal provision. It also states that licence fee leviable under the Mysore Sales Tax laws falls within "tax" for section 8, so the matter was to be determined on that basis and remitted for fresh consideration. en-us Tue, 23 Jan 1962 00:00:00 +0530 Thu, 04 Apr 2013 17:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128414 Section 8(2) of the Central Sales Tax Act is read to require inter-State sales tax to be computed at the same rate and in the same manner as corresponding intra-State sales, without importing the State law minimum turnover exemption available to dealers. The text treats the words "at the same rates and in the same manner" as governing the method of calculation as well as the rate, and applies the plain meaning of the fiscal provision. It also states that licence fee leviable under the Mysore Sales Tax laws falls within "tax" for section 8, so the matter was to be determined on that basis and remitted for fresh consideration. Case-Laws VAT and Sales Tax Tue, 23 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128414