https://www.taxtmi.com/caselaws?id=156700 For section 8(2)(b) of the Central Sales Tax Act, the State rate includes the additional tax leviable under section 4A of the Gujarat Sales Tax Act. The additional tax, despite being given a distinct statutory identity and separated from sales tax by definition, remains a tax on the sale and purchase of goods and therefore a commodity tax. Excluding it from the intra-State rate would undermine the legislative policy that Central sales tax on inter-State sales should not be lower than the corresponding local tax rate. The Gujarat High Court held that the additional tax had to be included in determining the applicable State rate. en-us Thu, 27 Jun 1991 00:00:00 +0530 Mon, 23 Sep 2013 17:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156700 For section 8(2)(b) of the Central Sales Tax Act, the State rate includes the additional tax leviable under section 4A of the Gujarat Sales Tax Act. The additional tax, despite being given a distinct statutory identity and separated from sales tax by definition, remains a tax on the sale and purchase of goods and therefore a commodity tax. Excluding it from the intra-State rate would undermine the legislative policy that Central sales tax on inter-State sales should not be lower than the corresponding local tax rate. The Gujarat High Court held that the additional tax had to be included in determining the applicable State rate. Case-Laws VAT and Sales Tax Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156700