https://www.taxtmi.com/caselaws?id=155455 For purposes of section 8(2-A) of the Central Sales Tax Act, the rate of tax under the appropriate State law includes surcharge imposed as an additional levy on the same taxable sale. The Andhra Pradesh High Court reasoned that section 8(2-A) is not limited to the bare tax percentage but covers the effective burden payable under the State enactment, including surcharge under section 6-B of the Andhra Pradesh General Sales Tax Act. Applying that construction, the surcharge formed part of the applicable rate for inter-State sales of declared goods, so the Central sales tax liability included the surcharge component and the writ petitions were dismissed. en-us Tue, 15 Sep 1987 00:00:00 +0530 Wed, 04 Sep 2013 15:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155455 For purposes of section 8(2-A) of the Central Sales Tax Act, the rate of tax under the appropriate State law includes surcharge imposed as an additional levy on the same taxable sale. The Andhra Pradesh High Court reasoned that section 8(2-A) is not limited to the bare tax percentage but covers the effective burden payable under the State enactment, including surcharge under section 6-B of the Andhra Pradesh General Sales Tax Act. Applying that construction, the surcharge formed part of the applicable rate for inter-State sales of declared goods, so the Central sales tax liability included the surcharge component and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Tue, 15 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155455