https://www.taxtmi.com/caselaws?id=164782 The court upheld the Tribunal's decision that the dealer should pay tax at the rate of ten percent of four percent under the Central Sales Tax Act, rather than ten percent of ten percent under the U.P. Trade Tax Act. The court emphasized harmonious interpretation of statutes and notifications to align with legislative intent, ensuring effective tax relief for industrial development. The Department's revision was dismissed, affirming the Tribunal's legally correct interpretation consistent with the law. 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 The court upheld the Tribunal's decision that the dealer should pay tax at the rate of ten percent of four percent under the Central Sales Tax Act, rather than ten percent of ten percent under the U.P. Trade Tax Act. The court emphasized harmonious interpretation of statutes and notifications to align with legislative intent, ensuring effective tax relief for industrial development. The Department's revision was dismissed, affirming the Tribunal's legally correct interpretation consistent with the law. Case-Laws VAT and Sales Tax Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164782