https://www.taxtmi.com/caselaws?id=164811 A concessional two per cent inter-State sales tax rate for iron and steel applied only when the goods were manufactured from tax-paid raw material within the State. Because that concession operated only on a specified condition, it was not a tax generally applicable at the lower rate, so the Explanation to section 8(2A) of the Central Sales Tax Act, 1956, prevented the goods from being treated as exempt. The claim under section 15(b) also failed because that provision covers reimbursement of tax actually paid under State law, and no State levy had been suffered on the turnover of kamani. The inter-State sale was therefore taxable at four per cent. en-us Mon, 10 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164811 A concessional two per cent inter-State sales tax rate for iron and steel applied only when the goods were manufactured from tax-paid raw material within the State. Because that concession operated only on a specified condition, it was not a tax generally applicable at the lower rate, so the Explanation to section 8(2A) of the Central Sales Tax Act, 1956, prevented the goods from being treated as exempt. The claim under section 15(b) also failed because that provision covers reimbursement of tax actually paid under State law, and no State levy had been suffered on the turnover of kamani. The inter-State sale was therefore taxable at four per cent. Case-Laws VAT and Sales Tax Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164811