https://www.taxtmi.com/caselaws?id=1497 In inter-State works contracts under the Central Sales Tax Act, the absence of separate Central rules for determining sale price and turnover did not prevent assessment. Section 9(2) permits State authorities to use the State sales tax machinery for assessment and enforcement under the Central Act, and Section 13(3) allows State rules consistent with the Act and Central rules. Where the charging provision exists and the State rules provide a workable method for computing works-contract turnover, the State computation provisions may be applied by reference. The levy is not defeated merely because no separate Central computation rules were framed. en-us Fri, 23 Feb 2007 00:00:00 +0530 Tue, 16 Sep 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1497 In inter-State works contracts under the Central Sales Tax Act, the absence of separate Central rules for determining sale price and turnover did not prevent assessment. Section 9(2) permits State authorities to use the State sales tax machinery for assessment and enforcement under the Central Act, and Section 13(3) allows State rules consistent with the Act and Central rules. Where the charging provision exists and the State rules provide a workable method for computing works-contract turnover, the State computation provisions may be applied by reference. The levy is not defeated merely because no separate Central computation rules were framed. Case-Laws VAT / Sales Tax Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1497