https://www.taxtmi.com/caselaws?id=164471 The court dismissed the writ petition challenging the levy of additional sales tax on inter-State sale of cotton during the assessment year 1996-97. The Appellate Assistant Commissioner and Tribunal held that additional sales tax and surcharge only apply to inter-State sales not covered by C form under section 8(2B) of the Central Sales Tax Act, 1956. The court emphasized the importance of section 8 in setting tax rates for inter-State sales and upheld the decision that Central sales tax aligns with the lower local tax rate for exempted goods under the State Act. en-us Wed, 02 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164471 The court dismissed the writ petition challenging the levy of additional sales tax on inter-State sale of cotton during the assessment year 1996-97. The Appellate Assistant Commissioner and Tribunal held that additional sales tax and surcharge only apply to inter-State sales not covered by C form under section 8(2B) of the Central Sales Tax Act, 1956. The court emphasized the importance of section 8 in setting tax rates for inter-State sales and upheld the decision that Central sales tax aligns with the lower local tax rate for exempted goods under the State Act. Case-Laws VAT and Sales Tax Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164471