https://www.taxtmi.com/caselaws?id=148391 Inter-State sales of watery coconuts were examined under the Central Sales Tax Act against a State regime that imposed tax only at a specified stage. Section 8(2A) was treated as governing the rate and effect of general exemption, but not as permitting a different Central levy where the State law itself fixed the taxable stage. The Explanation to Section 8(2A) was considered, yet it did not displace the principle that the Central levy must follow the State levy. Whether the dealer was the first seller, and therefore liable at all, was left to the assessing authority. en-us Wed, 12 Jun 1968 00:00:00 +0530 Fri, 26 Apr 2013 14:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148391 Inter-State sales of watery coconuts were examined under the Central Sales Tax Act against a State regime that imposed tax only at a specified stage. Section 8(2A) was treated as governing the rate and effect of general exemption, but not as permitting a different Central levy where the State law itself fixed the taxable stage. The Explanation to Section 8(2A) was considered, yet it did not displace the principle that the Central levy must follow the State levy. Whether the dealer was the first seller, and therefore liable at all, was left to the assessing authority. Case-Laws VAT and Sales Tax Wed, 12 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148391