https://www.taxtmi.com/caselaws?id=162253 For inter-State sales of timber without C forms, section 8(2)(b) of the Central Sales Tax Act requires reference to the rate actually applicable to the same goods in local sale by the assessee at the relevant point of sale, not merely the general rate in the State schedule. Where timber had already suffered first-point tax on purchase from Government depots, the subsequent local sale attracted only the lower rate plus surcharge, so the State rate remained below ten per cent. The Central sales tax therefore fell at the statutory minimum rate of 10 per cent, not 12.5 per cent. en-us Tue, 06 Apr 2004 00:00:00 +0530 Fri, 21 Feb 2014 16:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162253 For inter-State sales of timber without C forms, section 8(2)(b) of the Central Sales Tax Act requires reference to the rate actually applicable to the same goods in local sale by the assessee at the relevant point of sale, not merely the general rate in the State schedule. Where timber had already suffered first-point tax on purchase from Government depots, the subsequent local sale attracted only the lower rate plus surcharge, so the State rate remained below ten per cent. The Central sales tax therefore fell at the statutory minimum rate of 10 per cent, not 12.5 per cent. Case-Laws VAT and Sales Tax Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162253