https://www.taxtmi.com/caselaws?id=155204 For inter-State sales of declared goods without Form C declarations, section 8(2)(a) of the Central Sales Tax Act, 1956 requires tax to be computed at twice the local rate applicable to the goods inside the appropriate State. A State-law rebate or concession that merely reduces the tax leviable on rice by reference to tax already paid on paddy does not alter that local rate for this purpose. The expression "calculated at twice the rate" refers to the statutory local rate itself, not to any net amount after applying the State rebate. Accordingly, the computation is based on the unreduced local rate before doubling. en-us Tue, 29 Mar 1988 00:00:00 +0530 Mon, 02 Sep 2013 12:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155204 For inter-State sales of declared goods without Form C declarations, section 8(2)(a) of the Central Sales Tax Act, 1956 requires tax to be computed at twice the local rate applicable to the goods inside the appropriate State. A State-law rebate or concession that merely reduces the tax leviable on rice by reference to tax already paid on paddy does not alter that local rate for this purpose. The expression "calculated at twice the rate" refers to the statutory local rate itself, not to any net amount after applying the State rebate. Accordingly, the computation is based on the unreduced local rate before doubling. Case-Laws VAT and Sales Tax Tue, 29 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155204