https://www.taxtmi.com/caselaws?id=155649 Coal, as a declared good under the Central Sales Tax Act, remained subject to the sales tax cap in section 15, but the taxable turnover for assessment under the M.P. General Sales Tax Act, 1958 had to be computed under the State Act's own definition of sale price. Section 8A of the Central Sales Tax Act applied only to turnover for the purposes of that Act and could not govern an assessment made under the State Act. The reference was answered accordingly, confirming that turnover under the M.P. Act could not be determined by invoking section 8A of the Central Act. en-us Sat, 11 Jan 1986 00:00:00 +0530 Fri, 06 Sep 2013 14:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155649 Coal, as a declared good under the Central Sales Tax Act, remained subject to the sales tax cap in section 15, but the taxable turnover for assessment under the M.P. General Sales Tax Act, 1958 had to be computed under the State Act's own definition of sale price. Section 8A of the Central Sales Tax Act applied only to turnover for the purposes of that Act and could not govern an assessment made under the State Act. The reference was answered accordingly, confirming that turnover under the M.P. Act could not be determined by invoking section 8A of the Central Act. Case-Laws VAT and Sales Tax Sat, 11 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155649