https://www.taxtmi.com/caselaws?id=163499 In inter-State sales of rice procured from paddy purchased within the State, the turnover must first be computed by applying section 8A(1)(a) of the Central Sales Tax Act to extract the Central sales tax component from the sale price. The tax suffered on the corresponding paddy must then be deducted under section 15(c), so the same tax element is not effectively taxed twice. The text also notes that Explanation III to Schedule III of the State sales tax law reflects this rebate principle, and that the contrary view of a later smaller Bench was inconsistent with the statutory scheme and binding precedent. en-us Thu, 18 Nov 2004 00:00:00 +0530 Thu, 03 Apr 2014 15:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163499 In inter-State sales of rice procured from paddy purchased within the State, the turnover must first be computed by applying section 8A(1)(a) of the Central Sales Tax Act to extract the Central sales tax component from the sale price. The tax suffered on the corresponding paddy must then be deducted under section 15(c), so the same tax element is not effectively taxed twice. The text also notes that Explanation III to Schedule III of the State sales tax law reflects this rebate principle, and that the contrary view of a later smaller Bench was inconsistent with the statutory scheme and binding precedent. Case-Laws VAT and Sales Tax Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163499