https://www.taxtmi.com/caselaws?id=334196 The amendment to Entry 69, adding the words "by the consumers of the State", was construed as affecting only the local VAT exemption and not as authorising CST on inter-State sales of LPG for domestic use. The analysis notes that LPG for domestic use is a declared good, that the State's exemption notification operated only on intra-State sales, and that after the 1.4.2007 amendment to section 8(1) of the CST Act, CST depends on the rate applicable to corresponding local sales in the State. Section 6(1A) did not override that position. On that construction, the amendment did not create CST liability and the constitutional challenge failed. en-us Wed, 19 Oct 2016 00:00:00 +0530 Sat, 17 Mar 2018 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334196 The amendment to Entry 69, adding the words "by the consumers of the State", was construed as affecting only the local VAT exemption and not as authorising CST on inter-State sales of LPG for domestic use. The analysis notes that LPG for domestic use is a declared good, that the State's exemption notification operated only on intra-State sales, and that after the 1.4.2007 amendment to section 8(1) of the CST Act, CST depends on the rate applicable to corresponding local sales in the State. Section 6(1A) did not override that position. On that construction, the amendment did not create CST liability and the constitutional challenge failed. Case-Laws VAT and Sales Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334196