https://www.taxtmi.com/caselaws?id=128914 Foreign liquor was not exempt under section 8 of the Madras General Sales Tax Act, because that exemption applied only to goods on which duty was levied or leviable under the Madras Prohibition Act; section 8(2-A) of the Central Sales Tax Act therefore did not attract a nil rate. For inter-State sales, the applicable inside-State rate was the general rate under section 3 of the Madras General Sales Tax Act, not the special 50 per cent rate under section 21-A of the Madras Prohibition Act. On that basis, sales up to 1 October 1958 were taxable at 2 per cent, and sales on and after that date at 7 per cent after the amendment to section 8(2). en-us Thu, 09 Apr 1964 00:00:00 +0530 Mon, 15 Apr 2013 10:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128914 Foreign liquor was not exempt under section 8 of the Madras General Sales Tax Act, because that exemption applied only to goods on which duty was levied or leviable under the Madras Prohibition Act; section 8(2-A) of the Central Sales Tax Act therefore did not attract a nil rate. For inter-State sales, the applicable inside-State rate was the general rate under section 3 of the Madras General Sales Tax Act, not the special 50 per cent rate under section 21-A of the Madras Prohibition Act. On that basis, sales up to 1 October 1958 were taxable at 2 per cent, and sales on and after that date at 7 per cent after the amendment to section 8(2). Case-Laws VAT and Sales Tax Thu, 09 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128914