https://www.taxtmi.com/caselaws?id=148570 Under section 9 of the Central Sales Tax Act, inter-State sales are taxable only where the corresponding intra-State transaction would attract tax under the relevant State sales tax law. The amendment to sections 8 and 9 did not alter that basic levy-and-collection scheme, so the earlier Supreme Court interpretation remained applicable. As arecanut was taxable under the Mysore Sales Tax Act only at the point of first purchase and not on sale, the petitioners would not have been liable if the transactions had been intra-State sales. The assessments were therefore inconsistent with the statute, and timely rectification applications were maintainable, entitling the assessees to refund of the tax collected. en-us Wed, 11 Sep 1968 00:00:00 +0530 Tue, 30 Apr 2013 14:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148570 Under section 9 of the Central Sales Tax Act, inter-State sales are taxable only where the corresponding intra-State transaction would attract tax under the relevant State sales tax law. The amendment to sections 8 and 9 did not alter that basic levy-and-collection scheme, so the earlier Supreme Court interpretation remained applicable. As arecanut was taxable under the Mysore Sales Tax Act only at the point of first purchase and not on sale, the petitioners would not have been liable if the transactions had been intra-State sales. The assessments were therefore inconsistent with the statute, and timely rectification applications were maintainable, entitling the assessees to refund of the tax collected. Case-Laws VAT and Sales Tax Wed, 11 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148570