https://www.taxtmi.com/caselaws?id=155126 Inter-State sales taxed under the Central Sales Tax Act, 1956 are governed independently of the Kerala Additional Sales Tax Act, 1978. Section 8(5) permits a State notification to exempt or reduce the rate on specified goods, while section 8(2A) applies only where the State sales tax law generally exempts goods or taxes them below four per cent. The Kerala additional sales tax, being an increment on tax payable under the State general sales tax law, does not extend to tax payable under the Central enactment, and the State provisions do not enlarge that levy. en-us Fri, 11 Jul 1986 00:00:00 +0530 Sat, 31 Aug 2013 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155126 Inter-State sales taxed under the Central Sales Tax Act, 1956 are governed independently of the Kerala Additional Sales Tax Act, 1978. Section 8(5) permits a State notification to exempt or reduce the rate on specified goods, while section 8(2A) applies only where the State sales tax law generally exempts goods or taxes them below four per cent. The Kerala additional sales tax, being an increment on tax payable under the State general sales tax law, does not extend to tax payable under the Central enactment, and the State provisions do not enlarge that levy. Case-Laws VAT and Sales Tax Fri, 11 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155126