https://www.taxtmi.com/caselaws?id=128822 Section 8(2) of the Central Sales Tax Act requires Central tax to be computed by reference to the notional State sales tax position, so State-law exemptions attached to specified goods must be reflected in the calculation. The deeming fiction only treats the dealer as if the sale were intra-State; it does not nullify exemptions created by the State notification. Packing material for khandsari sugar, where not covered by the special class in section 8(1), falls under the general rule in section 8(2) and is taxed at the State rate. The text also notes that writ relief should not bypass an adequate statutory appellate remedy. en-us Tue, 21 Jan 1964 00:00:00 +0530 Thu, 11 Apr 2013 18:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128822 Section 8(2) of the Central Sales Tax Act requires Central tax to be computed by reference to the notional State sales tax position, so State-law exemptions attached to specified goods must be reflected in the calculation. The deeming fiction only treats the dealer as if the sale were intra-State; it does not nullify exemptions created by the State notification. Packing material for khandsari sugar, where not covered by the special class in section 8(1), falls under the general rule in section 8(2) and is taxed at the State rate. The text also notes that writ relief should not bypass an adequate statutory appellate remedy. Case-Laws VAT and Sales Tax Tue, 21 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128822