https://www.taxtmi.com/caselaws?id=164867 Surcharge under the Surcharge on Taxes Act and turnover tax under section 5(2C) of the Kerala General Sales Tax Act, 1963 were treated as part of the "rate of tax" for section 8(2)(b) of the Central Sales Tax Act, 1956 on inter-State sales not covered by C forms. The reasoning was that section 8(2)(b) ties the inter-State levy to the tax rate applicable to local sales, and that surcharge and turnover tax are forms of sales tax included within the full State tax burden on the commodity. Their limited application to oil companies and turnover-based slabs did not exclude them from the statutory expression. en-us Tue, 03 Aug 2010 00:00:00 +0530 Mon, 29 Sep 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164867 Surcharge under the Surcharge on Taxes Act and turnover tax under section 5(2C) of the Kerala General Sales Tax Act, 1963 were treated as part of the "rate of tax" for section 8(2)(b) of the Central Sales Tax Act, 1956 on inter-State sales not covered by C forms. The reasoning was that section 8(2)(b) ties the inter-State levy to the tax rate applicable to local sales, and that surcharge and turnover tax are forms of sales tax included within the full State tax burden on the commodity. Their limited application to oil companies and turnover-based slabs did not exclude them from the statutory expression. Case-Laws VAT and Sales Tax Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164867