https://www.taxtmi.com/caselaws?id=158003 Section 8 of the Central Sales Tax Act allows the State Government to grant concessional tax rates or exemptions by notification in the public interest. On the facts, a notification fixed a 2 per cent rate for inter-State sales of tanned hides and skins, and a later State sales tax notification exempted tanned and untanned hides and skins from State tax for the relevant assessment year. Because that exemption was operative, non-payment under the State Act could not defeat the concessional Central Sales Tax rate. The revisional authority's contrary condition was unsustainable, and the levy at 4 per cent was held incorrect. en-us Mon, 23 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 18:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158003 Section 8 of the Central Sales Tax Act allows the State Government to grant concessional tax rates or exemptions by notification in the public interest. On the facts, a notification fixed a 2 per cent rate for inter-State sales of tanned hides and skins, and a later State sales tax notification exempted tanned and untanned hides and skins from State tax for the relevant assessment year. Because that exemption was operative, non-payment under the State Act could not defeat the concessional Central Sales Tax rate. The revisional authority's contrary condition was unsustainable, and the levy at 4 per cent was held incorrect. Case-Laws VAT and Sales Tax Mon, 23 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158003