https://www.taxtmi.com/caselaws?id=160058 Inter-State sales of rice were treated as exempt from Central sales tax where the dealer had already paid tax on paddy under the Rajasthan Sales Tax Act at the general rate, rather than the concessional rate under section 5C. The article explains that three notifications issued on the same date operated in distinct fields: one fixed the State tax rate on paddy, rice and wheat at 3 per cent, another prescribed the inter-State rate with adjustment for tax already levied on paddy, and a third granted complete exemption from Central sales tax where tax had been paid under the State Act otherwise than under section 5C. The exemption notification was held applicable, and the revenue's contrary reading was rejected. 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 Inter-State sales of rice were treated as exempt from Central sales tax where the dealer had already paid tax on paddy under the Rajasthan Sales Tax Act at the general rate, rather than the concessional rate under section 5C. The article explains that three notifications issued on the same date operated in distinct fields: one fixed the State tax rate on paddy, rice and wheat at 3 per cent, another prescribed the inter-State rate with adjustment for tax already levied on paddy, and a third granted complete exemption from Central sales tax where tax had been paid under the State Act otherwise than under section 5C. The exemption notification was held applicable, and the revenue's contrary reading was rejected. Case-Laws VAT and Sales Tax Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160058