https://www.taxtmi.com/caselaws?id=163949 The Kerala High Court upheld the Tribunal's decision regarding the tax liability on inter-State sales of river sand under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. The Court affirmed that the exemption under the KGST Act was conditional and did not extend to transactions under the CST Act, making inter-State sales taxable. The Court did not extensively address the issue of interest levy, focusing primarily on the tax liability aspect in dismissing the revision petition. en-us Thu, 25 Sep 2008 00:00:00 +0530 Tue, 15 Apr 2014 11:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163949 The Kerala High Court upheld the Tribunal's decision regarding the tax liability on inter-State sales of river sand under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. The Court affirmed that the exemption under the KGST Act was conditional and did not extend to transactions under the CST Act, making inter-State sales taxable. The Court did not extensively address the issue of interest levy, focusing primarily on the tax liability aspect in dismissing the revision petition. Case-Laws VAT and Sales Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163949