https://www.taxtmi.com/caselaws?id=148238 For assessments under the Central Sales Tax Act, 1956, section 9(3) was construed to require the Central assessment to follow the State law's manner of computing turnover, so deductions permissible under the State sales tax provisions and rules, including excise duty and discount, were allowed. The discussion also noted that the C Forms produced were sufficient for concessional treatment on the covered turnover, and that turnover was taxable only at the concessional rate recorded. The stated ratio is that where the Central Act adopts assessment "in the same manner" as the State law, the State's method of turnover computation governs the levy and assessment process. en-us Wed, 20 Jul 1966 00:00:00 +0530 Wed, 24 Apr 2013 12:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148238 For assessments under the Central Sales Tax Act, 1956, section 9(3) was construed to require the Central assessment to follow the State law's manner of computing turnover, so deductions permissible under the State sales tax provisions and rules, including excise duty and discount, were allowed. The discussion also noted that the C Forms produced were sufficient for concessional treatment on the covered turnover, and that turnover was taxable only at the concessional rate recorded. The stated ratio is that where the Central Act adopts assessment "in the same manner" as the State law, the State's method of turnover computation governs the levy and assessment process. Case-Laws VAT and Sales Tax Wed, 20 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148238