https://www.taxtmi.com/caselaws?id=157975 Additional sales tax under the Kerala Additional Sales Tax Act was held to be exigible on inter-State sales or purchases, following the governing Supreme Court decision. The Tribunal had taken the contrary view on the basis that such additional sales tax could not be levied on inter-State transactions brought to tax under the Central Sales Tax Act, but that view was found incorrect. The Revenue succeeded on this issue, and the Court affirmed that the levy applied to the inter-State sales or purchases in question. en-us Mon, 21 Jun 1993 00:00:00 +0530 Mon, 14 Oct 2013 16:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157975 Additional sales tax under the Kerala Additional Sales Tax Act was held to be exigible on inter-State sales or purchases, following the governing Supreme Court decision. The Tribunal had taken the contrary view on the basis that such additional sales tax could not be levied on inter-State transactions brought to tax under the Central Sales Tax Act, but that view was found incorrect. The Revenue succeeded on this issue, and the Court affirmed that the levy applied to the inter-State sales or purchases in question. Case-Laws VAT and Sales Tax Mon, 21 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157975