https://www.taxtmi.com/caselaws?id=159342 Where inter-State sales tax under section 8(2-A) of the Central Sales Tax Act is tied to the rate payable under the sales tax law of the appropriate State, an additional sales tax imposed by the State is treated as part of that same tax structure. The enhanced State rate must therefore be included when determining the applicable Central sales tax liability. The Punjab and Haryana High Court treated the additional levy as part of the original sales tax and not as a separate charge outside the State tax base, with the result that the higher rate applied in favour of the Revenue. en-us Tue, 02 Sep 1997 00:00:00 +0530 Thu, 21 Nov 2013 11:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159342 Where inter-State sales tax under section 8(2-A) of the Central Sales Tax Act is tied to the rate payable under the sales tax law of the appropriate State, an additional sales tax imposed by the State is treated as part of that same tax structure. The enhanced State rate must therefore be included when determining the applicable Central sales tax liability. The Punjab and Haryana High Court treated the additional levy as part of the original sales tax and not as a separate charge outside the State tax base, with the result that the higher rate applied in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159342