https://www.taxtmi.com/caselaws?id=164782 A concessional notification under section 8(5) of the Central Sales Tax Act, 1956 must be construed consistently with its public-interest purpose of reducing Central sales tax on inter-State sales against Form C, not increasing the burden. Where an amending notification referred to the U.P. trade tax rate, that reference had to be read in harmony with the parent scheme and read down to avoid producing a tax higher than the normal Central sales tax rate. On that construction, the applicable concessional rate could not exceed the lower rate under the two enactments, and the dealer was entitled to compute tax at 10% of the CST rate rather than 10% of the higher U.P. trade tax rate. en-us Wed, 13 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 19:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164782 A concessional notification under section 8(5) of the Central Sales Tax Act, 1956 must be construed consistently with its public-interest purpose of reducing Central sales tax on inter-State sales against Form C, not increasing the burden. Where an amending notification referred to the U.P. trade tax rate, that reference had to be read in harmony with the parent scheme and read down to avoid producing a tax higher than the normal Central sales tax rate. On that construction, the applicable concessional rate could not exceed the lower rate under the two enactments, and the dealer was entitled to compute tax at 10% of the CST rate rather than 10% of the higher U.P. trade tax rate. Case-Laws VAT and Sales Tax Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164782