https://www.taxtmi.com/caselaws?id=148706 Inter-State sales assessed under the Central Sales Tax Act were governed by section 8-A, inserted by the amending Act of 1969 with retrospective effect. That provision barred deductions from the aggregate sale prices, except as otherwise provided in section 8-A(1), so deductions available under rule 6(4) of the Mysore Sales Tax Rules could not be applied to turnover assessed under the Central Sales Tax Act. The cost of packing materials was therefore not deductible, and the levy on that amount was upheld. en-us Thu, 22 Jan 1970 00:00:00 +0530 Thu, 02 May 2013 13:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148706 Inter-State sales assessed under the Central Sales Tax Act were governed by section 8-A, inserted by the amending Act of 1969 with retrospective effect. That provision barred deductions from the aggregate sale prices, except as otherwise provided in section 8-A(1), so deductions available under rule 6(4) of the Mysore Sales Tax Rules could not be applied to turnover assessed under the Central Sales Tax Act. The cost of packing materials was therefore not deductible, and the levy on that amount was upheld. Case-Laws VAT and Sales Tax Thu, 22 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148706