https://www.taxtmi.com/caselaws?id=156951 Declared goods sold in inter-State trade were liable to tax at twice the rate applicable within the State under section 8(2)(a) of the Central Sales Tax Act, because section 8(2A) did not override the specific levy for declared goods and the prescribed declarations were not furnished; the lower-rate concession was therefore unavailable. The exemption notification also could not be invoked, since it applied only where tax had already been levied and collected under the Kerala General Sales Tax Act, and that condition was not satisfied on the facts. The Tribunal's assessment orders were sustained. en-us Tue, 13 Jul 1993 00:00:00 +0530 Thu, 26 Sep 2013 16:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156951 Declared goods sold in inter-State trade were liable to tax at twice the rate applicable within the State under section 8(2)(a) of the Central Sales Tax Act, because section 8(2A) did not override the specific levy for declared goods and the prescribed declarations were not furnished; the lower-rate concession was therefore unavailable. The exemption notification also could not be invoked, since it applied only where tax had already been levied and collected under the Kerala General Sales Tax Act, and that condition was not satisfied on the facts. The Tribunal's assessment orders were sustained. Case-Laws VAT and Sales Tax Tue, 13 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156951