https://www.taxtmi.com/caselaws?id=168941 A concessional notification under the Central Sales Tax regime fixed a lower rate for inter-State sales and dispensed with Form C for sales outside Rajasthan. The text explains that once tax is validly payable at the notified rate in public interest, no additional surcharge or extra sales tax can be superadded. It also notes that no basis was shown to bring the transactions within the higher-levy provision relied on by the revenue. The surcharge was therefore treated as not leviable on the inter-State turnover, and the appellate deletion of that surcharge was stated to be in accordance with law. en-us Wed, 29 May 2013 00:00:00 +0530 Mon, 06 Apr 2015 19:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168941 A concessional notification under the Central Sales Tax regime fixed a lower rate for inter-State sales and dispensed with Form C for sales outside Rajasthan. The text explains that once tax is validly payable at the notified rate in public interest, no additional surcharge or extra sales tax can be superadded. It also notes that no basis was shown to bring the transactions within the higher-levy provision relied on by the revenue. The surcharge was therefore treated as not leviable on the inter-State turnover, and the appellate deletion of that surcharge was stated to be in accordance with law. Case-Laws VAT and Sales Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168941