https://www.taxtmi.com/caselaws?id=153372 A State additional sales tax meant to increase tax under the Kerala General Sales Tax Act could not be applied to inter-State sales governed by the Central Sales Tax Act unless that Act expressly authorised such enhancement. Section 8(2A) only limits levy where the corresponding intra-State sale is exempt or taxed at a lower rate; it does not permit a State to add tax under the Central enactment. Section 8(5) allows only reduction or exemption by notification, not an increase. On that reasoning, the notices seeking additional tax on the inter-State sales were stated to be without authority and invalid. en-us Wed, 02 Dec 1981 00:00:00 +0530 Mon, 22 Jul 2013 18:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153372 A State additional sales tax meant to increase tax under the Kerala General Sales Tax Act could not be applied to inter-State sales governed by the Central Sales Tax Act unless that Act expressly authorised such enhancement. Section 8(2A) only limits levy where the corresponding intra-State sale is exempt or taxed at a lower rate; it does not permit a State to add tax under the Central enactment. Section 8(5) allows only reduction or exemption by notification, not an increase. On that reasoning, the notices seeking additional tax on the inter-State sales were stated to be without authority and invalid. Case-Laws VAT and Sales Tax Wed, 02 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153372