https://www.taxtmi.com/caselaws?id=154303 Section 6-B of the Karnataka Sales Tax Act, 1957, as then in force, operated as a charging provision only for sales or purchases taxed under that Act and did not extend to inter-State sales assessed under the Central Sales Tax Act, 1956. The proviso concerning declared goods limited the rate where the levy otherwise applied, but did not enlarge the charging field. Section 8 of the Central Sales Tax Act regulates the rate of tax on inter-State sales and does not itself authorise a State additional levy. Accordingly, additional tax under section 6-B could not be imposed on such turnover, and related notices were without jurisdiction. en-us Tue, 16 Apr 1985 00:00:00 +0530 Sat, 17 Aug 2013 11:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154303 Section 6-B of the Karnataka Sales Tax Act, 1957, as then in force, operated as a charging provision only for sales or purchases taxed under that Act and did not extend to inter-State sales assessed under the Central Sales Tax Act, 1956. The proviso concerning declared goods limited the rate where the levy otherwise applied, but did not enlarge the charging field. Section 8 of the Central Sales Tax Act regulates the rate of tax on inter-State sales and does not itself authorise a State additional levy. Accordingly, additional tax under section 6-B could not be imposed on such turnover, and related notices were without jurisdiction. Case-Laws VAT and Sales Tax Tue, 16 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154303