https://www.taxtmi.com/caselaws?id=162646 The notification issued under section 8(5) of the Central Sales Tax Act, 1956 was construed to refer only to the basic four per cent rate of tax under section 3A of the Uttar Pradesh Trade Tax Act, 1948. Additional tax under section 3E was treated as a surcharge over and above the tax on the goods, not as part of the rate of tax on the goods themselves, so it was excluded from the notification's scope unless expressly included. A later notification expressly excluding additional tax was treated as clarificatory and as resolving any ambiguity in the earlier notification. en-us Wed, 12 Apr 2006 00:00:00 +0530 Wed, 12 Mar 2014 12:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162646 The notification issued under section 8(5) of the Central Sales Tax Act, 1956 was construed to refer only to the basic four per cent rate of tax under section 3A of the Uttar Pradesh Trade Tax Act, 1948. Additional tax under section 3E was treated as a surcharge over and above the tax on the goods, not as part of the rate of tax on the goods themselves, so it was excluded from the notification's scope unless expressly included. A later notification expressly excluding additional tax was treated as clarificatory and as resolving any ambiguity in the earlier notification. Case-Laws VAT and Sales Tax Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162646