https://www.taxtmi.com/caselaws?id=160058 Exemption from Central sales tax on inter-State rice sales applies where tax on paddy was paid under the Rajasthan Sales Tax Act otherwise than at the concessional rate under section 5C. The notification scheme distinguished a State notification fixing tax rates on paddy, rice and wheat, a Central Sales Tax notification prescribing an inter-State rate with adjustment for tax paid on paddy, and a separate Central Sales Tax exemption notification. Payment of tax on paddy at the general rate under section 5 satisfied the exemption condition. Consequently, Central sales tax could not be levied on the dealer's inter-State sale of rice. en-us Mon, 06 Mar 2000 00:00:00 +0530 Sat, 07 Dec 2013 17:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160058 Exemption from Central sales tax on inter-State rice sales applies where tax on paddy was paid under the Rajasthan Sales Tax Act otherwise than at the concessional rate under section 5C. The notification scheme distinguished a State notification fixing tax rates on paddy, rice and wheat, a Central Sales Tax notification prescribing an inter-State rate with adjustment for tax paid on paddy, and a separate Central Sales Tax exemption notification. Payment of tax on paddy at the general rate under section 5 satisfied the exemption condition. Consequently, Central sales tax could not be levied on the dealer's inter-State sale of rice. Case-Laws VAT and Sales Tax Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160058