https://www.taxtmi.com/caselaws?id=200009 An amendment to Section 8(5) of the Central Sales Tax Act did not take away the State Government's power to continue or issue notifications granting a reduced rate for inter-State sales covered by Section 8(2). The 4% State notification remained effective until expressly rescinded, and prior notifications were not rendered redundant by the 2002 amendment. The amendment was read as addressing the concessional regime under Section 8(1) and the conditions in Section 8(4), not as extinguishing the rate-reducing power for Section 8(2) transactions. The assessees were therefore entitled to the benefit of the notification while it remained in force. en-us Mon, 18 Jul 2016 00:00:00 +0530 Sat, 17 Mar 2018 07:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200009 An amendment to Section 8(5) of the Central Sales Tax Act did not take away the State Government's power to continue or issue notifications granting a reduced rate for inter-State sales covered by Section 8(2). The 4% State notification remained effective until expressly rescinded, and prior notifications were not rendered redundant by the 2002 amendment. The amendment was read as addressing the concessional regime under Section 8(1) and the conditions in Section 8(4), not as extinguishing the rate-reducing power for Section 8(2) transactions. The assessees were therefore entitled to the benefit of the notification while it remained in force. Case-Laws VAT and Sales Tax Mon, 18 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200009