https://www.taxtmi.com/caselaws?id=153636 The High Court upheld the Tribunal's decision regarding the interpretation of Section 8A of the Central Sales Tax Act. The Court emphasized that the deduction under Section 8A applies only when Central sales tax is shown to have been collected and forms part of the aggregate sale price. The judgment clarified that the formula in Section 8A is applicable when Central sales tax is included in the turnover, and rejected the petitioner's argument for deduction regardless of collection. The Court affirmed the Tribunal's decision, dismissing the tax revision case. en-us Tue, 14 Dec 1982 00:00:00 +0530 Thu, 25 Jul 2013 18:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153636 The High Court upheld the Tribunal's decision regarding the interpretation of Section 8A of the Central Sales Tax Act. The Court emphasized that the deduction under Section 8A applies only when Central sales tax is shown to have been collected and forms part of the aggregate sale price. The judgment clarified that the formula in Section 8A is applicable when Central sales tax is included in the turnover, and rejected the petitioner's argument for deduction regardless of collection. The Court affirmed the Tribunal's decision, dismissing the tax revision case. Case-Laws VAT and Sales Tax Tue, 14 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153636