https://www.taxtmi.com/caselaws?id=145195 The court held that sections 8(2), 8(2A), and 8(5) of the Central Sales Tax Act are unconstitutional as they impede the free flow of trade and commerce by allowing differential tax rates in various States. However, section 9(3) was deemed constitutional as it pertains to procedural aspects. The court clarified the tests for determining inter-State sales and emphasized that the inclusion of excise duty in the turnover of inter-State sales violates Article 301. Cases were remitted for fresh disposal based on whether transactions qualified as inter-State sales. The court's orders were made accordingly. en-us Fri, 07 Apr 1967 00:00:00 +0530 Mon, 22 Apr 2013 17:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145195 The court held that sections 8(2), 8(2A), and 8(5) of the Central Sales Tax Act are unconstitutional as they impede the free flow of trade and commerce by allowing differential tax rates in various States. However, section 9(3) was deemed constitutional as it pertains to procedural aspects. The court clarified the tests for determining inter-State sales and emphasized that the inclusion of excise duty in the turnover of inter-State sales violates Article 301. Cases were remitted for fresh disposal based on whether transactions qualified as inter-State sales. The court's orders were made accordingly. Case-Laws VAT and Sales Tax Fri, 07 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145195