https://www.taxtmi.com/caselaws?id=163882 Inter-State sales of poultry-feed supplements covered by C forms attracted tax at the lower rate applicable to an intra-State sale under the State sales tax law, because section 8 of the Central Sales Tax Act, 1956 limits tax to whichever is lower, the CST rate or the State rate. As a State notification under the Tamil Nadu General Sales Tax Act fixed the intra-State rate for poultry-feed supplements at 2%, the corresponding inter-State turnover covered by C forms was taxable at 2% rather than 4%. en-us Mon, 06 Aug 2007 00:00:00 +0530 Sat, 12 Apr 2014 13:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163882 Inter-State sales of poultry-feed supplements covered by C forms attracted tax at the lower rate applicable to an intra-State sale under the State sales tax law, because section 8 of the Central Sales Tax Act, 1956 limits tax to whichever is lower, the CST rate or the State rate. As a State notification under the Tamil Nadu General Sales Tax Act fixed the intra-State rate for poultry-feed supplements at 2%, the corresponding inter-State turnover covered by C forms was taxable at 2% rather than 4%. Case-Laws VAT and Sales Tax Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163882