https://www.taxtmi.com/caselaws?id=143068 Section 6 of the Central Sales Tax Act, 1956 operates as the charging provision, but its application is subject to the Act's other provisions. Section 8 is treated as a rate provision that divides taxable inter-State sales into two classes: transactions qualifying under section 8(1) and the remaining turnover under section 8(2). Sales excluded from section 8(1) because the declarations or certificates required by section 8(4) were not furnished do not escape tax; they fall within section 8(2). Inter-State sales to unregistered dealers were therefore held taxable under section 6 read with section 8(2), and the narrower construction proposed by the petitioner was rejected. en-us Thu, 09 Sep 1965 00:00:00 +0530 Thu, 18 Apr 2013 18:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=143068 Section 6 of the Central Sales Tax Act, 1956 operates as the charging provision, but its application is subject to the Act's other provisions. Section 8 is treated as a rate provision that divides taxable inter-State sales into two classes: transactions qualifying under section 8(1) and the remaining turnover under section 8(2). Sales excluded from section 8(1) because the declarations or certificates required by section 8(4) were not furnished do not escape tax; they fall within section 8(2). Inter-State sales to unregistered dealers were therefore held taxable under section 6 read with section 8(2), and the narrower construction proposed by the petitioner was rejected. Case-Laws VAT and Sales Tax Thu, 09 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=143068