https://www.taxtmi.com/caselaws?id=159104 A dealer-specific deduction that varies with tax already suffered on inputs does not amount to a general reduction in the rate of tax for section 8(2A) of the Central Sales Tax Act, 1956. The reduction under Explanation II to the Fourth Schedule of the Karnataka Sales Tax Act operated only as a rebate linked to prior tax paid on raw materials, not as a uniform lower rate applicable to all dealers. As the general rate for iron and steel remained four per cent under the State law, the inter-State sales did not qualify for the claimed relief. en-us Mon, 29 Sep 1997 00:00:00 +0530 Fri, 15 Nov 2013 16:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159104 A dealer-specific deduction that varies with tax already suffered on inputs does not amount to a general reduction in the rate of tax for section 8(2A) of the Central Sales Tax Act, 1956. The reduction under Explanation II to the Fourth Schedule of the Karnataka Sales Tax Act operated only as a rebate linked to prior tax paid on raw materials, not as a uniform lower rate applicable to all dealers. As the general rate for iron and steel remained four per cent under the State law, the inter-State sales did not qualify for the claimed relief. Case-Laws VAT and Sales Tax Mon, 29 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159104