https://www.taxtmi.com/caselaws?id=128700 Cotton fabrics, as declared goods, were held subject to the statutory sales tax restrictions intended to operate from 1 April 1958, so the State sales tax rate for the quarter ending 30 June 1958 had to be reduced to 2 per cent. The later commencement of the Central Sales Tax Act provision did not prevent Parliament's express mandate from applying earlier, because the 1957 Act made State tax laws subject from that date to the restrictions and conditions in the referenced provision. The reference was answered in favour of the assessee and the Tribunal's view was upheld. en-us Wed, 03 Apr 1963 00:00:00 +0530 Wed, 10 Apr 2013 13:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128700 Cotton fabrics, as declared goods, were held subject to the statutory sales tax restrictions intended to operate from 1 April 1958, so the State sales tax rate for the quarter ending 30 June 1958 had to be reduced to 2 per cent. The later commencement of the Central Sales Tax Act provision did not prevent Parliament's express mandate from applying earlier, because the 1957 Act made State tax laws subject from that date to the restrictions and conditions in the referenced provision. The reference was answered in favour of the assessee and the Tribunal's view was upheld. Case-Laws VAT and Sales Tax Wed, 03 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128700