https://www.taxtmi.com/caselaws?id=128466 Section 8(2) of the Central Sales Tax Act, 1956 operates only as a machinery provision for computing tax on inter-State sales by reference to the appropriate State law. It does not create an independent charging provision under the Central Act, and the deeming fiction applies only to the extent needed for calculation. Where the corresponding State sales tax law imposes no tax on the goods or transaction, no liability arises under section 8(2) either. The provision must be read consistently with its opening mandate that tax is to be calculated in the same manner and at the same rates as under the State law. en-us Wed, 21 Feb 1962 00:00:00 +0530 Sat, 06 Apr 2013 11:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128466 Section 8(2) of the Central Sales Tax Act, 1956 operates only as a machinery provision for computing tax on inter-State sales by reference to the appropriate State law. It does not create an independent charging provision under the Central Act, and the deeming fiction applies only to the extent needed for calculation. Where the corresponding State sales tax law imposes no tax on the goods or transaction, no liability arises under section 8(2) either. The provision must be read consistently with its opening mandate that tax is to be calculated in the same manner and at the same rates as under the State law. Case-Laws VAT and Sales Tax Wed, 21 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128466