https://www.taxtmi.com/caselaws?id=155545 G.O. Ms. No. 540 was construed as reducing only the basic rate of sales tax under the Andhra Pradesh General Sales Tax Act, 1957, because its reference to a reduction of tax notwithstanding the Schedules was read as directed to the charging entries alone. The absence of any express exemption from additional tax and surcharge, unlike other government orders that said so expressly, was treated as significant, and the contemporaneous government clarification confirmed that additional tax under section 5-A and surcharge under section 6-B remained leviable. The notification therefore did not cap total tax liability at 4 per cent. en-us Mon, 21 Sep 1987 00:00:00 +0530 Thu, 05 Sep 2013 13:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155545 G.O. Ms. No. 540 was construed as reducing only the basic rate of sales tax under the Andhra Pradesh General Sales Tax Act, 1957, because its reference to a reduction of tax notwithstanding the Schedules was read as directed to the charging entries alone. The absence of any express exemption from additional tax and surcharge, unlike other government orders that said so expressly, was treated as significant, and the contemporaneous government clarification confirmed that additional tax under section 5-A and surcharge under section 6-B remained leviable. The notification therefore did not cap total tax liability at 4 per cent. Case-Laws VAT and Sales Tax Mon, 21 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155545