https://www.taxtmi.com/caselaws?id=165065 Inter-State sales of electronic goods taxed at 2.5 per cent in Uttar Pradesh were treated as falling under section 8(2A) of the Central Sales Tax Act because the local tax rate was below four per cent. A notification issued under section 8(5) was held to apply only to sales governed by section 8(1) or section 8(2), and not to transactions already covered by section 8(2A). The circular dated 18.03.2002 was described as a clarification of that position rather than a modification of the notification dated 10.10.1995, so it did not reduce any statutory rate or contravene the notification. en-us Wed, 16 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165065 Inter-State sales of electronic goods taxed at 2.5 per cent in Uttar Pradesh were treated as falling under section 8(2A) of the Central Sales Tax Act because the local tax rate was below four per cent. A notification issued under section 8(5) was held to apply only to sales governed by section 8(1) or section 8(2), and not to transactions already covered by section 8(2A). The circular dated 18.03.2002 was described as a clarification of that position rather than a modification of the notification dated 10.10.1995, so it did not reduce any statutory rate or contravene the notification. Case-Laws VAT and Sales Tax Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165065