https://www.taxtmi.com/caselaws?id=156766 Jowar retained its identity as a declared commodity under the Central Sales Tax Act even when sold in seed form, so its character did not change merely because of its form. In the absence of C forms, section 8(2)(a) required central sales tax at twice the applicable State sales tax rate; on the admitted State rate of 2 per cent, the CST rate was 4 per cent. The Revenue's revision therefore failed. en-us Tue, 05 Feb 1991 00:00:00 +0530 Tue, 24 Sep 2013 16:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156766 Jowar retained its identity as a declared commodity under the Central Sales Tax Act even when sold in seed form, so its character did not change merely because of its form. In the absence of C forms, section 8(2)(a) required central sales tax at twice the applicable State sales tax rate; on the admitted State rate of 2 per cent, the CST rate was 4 per cent. The Revenue's revision therefore failed. Case-Laws VAT and Sales Tax Tue, 05 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156766