https://www.taxtmi.com/caselaws?id=148396 The court held that Clause (b) of Sub-section (2) of Section 8 of the Central Sales Tax Act, 1956, prescribing higher tax rates for inter-State sales without C or D Forms, is unconstitutional if it exceeds the intra-State rate. The court upheld the validity of the opening words of Sub-section (4) of Section 8 but suggested legislative changes to address practical issues faced by taxpayers. The court emphasized that fiscal laws should not hinder inter-State trade and commerce. The petitioners were granted costs, including counsel fees. en-us Fri, 01 Mar 1968 00:00:00 +0530 Fri, 26 Apr 2013 15:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148396 The court held that Clause (b) of Sub-section (2) of Section 8 of the Central Sales Tax Act, 1956, prescribing higher tax rates for inter-State sales without C or D Forms, is unconstitutional if it exceeds the intra-State rate. The court upheld the validity of the opening words of Sub-section (4) of Section 8 but suggested legislative changes to address practical issues faced by taxpayers. The court emphasized that fiscal laws should not hinder inter-State trade and commerce. The petitioners were granted costs, including counsel fees. Case-Laws VAT and Sales Tax Fri, 01 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148396