https://www.taxtmi.com/caselaws?id=157181 Surcharge under the Haryana General Sales Tax Act was treated as part of the State tax rate for determining inter-State tax under section 8(2)(b) of the Central Sales Tax Act, because the applicable rate had to be read from the combined operation of sections 15 and 16. Applying harmonious construction, the Court accepted that the surcharge formed part of the tax burden and sustained the assessment on that basis. On interest and penalty, the dispute was viewed as a bona fide interpretative controversy, so the levy was not finally confirmed and the matter was remanded to the Assessing Authority for reconsideration. en-us Thu, 23 Jan 1992 00:00:00 +0530 Tue, 01 Oct 2013 14:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157181 Surcharge under the Haryana General Sales Tax Act was treated as part of the State tax rate for determining inter-State tax under section 8(2)(b) of the Central Sales Tax Act, because the applicable rate had to be read from the combined operation of sections 15 and 16. Applying harmonious construction, the Court accepted that the surcharge formed part of the tax burden and sustained the assessment on that basis. On interest and penalty, the dispute was viewed as a bona fide interpretative controversy, so the levy was not finally confirmed and the matter was remanded to the Assessing Authority for reconsideration. Case-Laws VAT and Sales Tax Thu, 23 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157181