https://www.taxtmi.com/caselaws?id=151096 Section 8(2A) of the Central Sales Tax Act was treated as rate-regulating only, not as an independent charging provision, so it had to be read with section 8(1). On that construction, a dealer in declared goods could still fall within section 8(4)(a), and the proviso to section 9(1) continued to apply to a subsequent inter-State sale not covered by section 6(2). Section 15 was held to restrict State levy on declared goods and prevent multiple State-tax stages, but not to bar Central sales tax on successive inter-State sales. The disputed second inter-State sale was therefore taxable under the Act. en-us Tue, 25 Mar 1975 00:00:00 +0530 Thu, 30 May 2013 14:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151096 Section 8(2A) of the Central Sales Tax Act was treated as rate-regulating only, not as an independent charging provision, so it had to be read with section 8(1). On that construction, a dealer in declared goods could still fall within section 8(4)(a), and the proviso to section 9(1) continued to apply to a subsequent inter-State sale not covered by section 6(2). Section 15 was held to restrict State levy on declared goods and prevent multiple State-tax stages, but not to bar Central sales tax on successive inter-State sales. The disputed second inter-State sale was therefore taxable under the Act. Case-Laws VAT and Sales Tax Tue, 25 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151096