https://www.taxtmi.com/caselaws?id=451252 Section 15(1) of the Central Sales Tax Act, 1956 did not bar sales tax on silk fabric because silk fabric had been deleted from Section 14 with effect from 11 May 1968 and was not a declared good during the relevant period, so the 4% ceiling was inapplicable. Inclusion of silk sarees in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 also did not prohibit a State sales tax levy, because the statutory scheme merely regulated distribution of additional duty proceeds and the duty shown was nil. The impugned sales tax levy was therefore legally sustainable. en-us Thu, 21 Mar 2024 00:00:00 +0530 Tue, 23 Dec 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451252 Section 15(1) of the Central Sales Tax Act, 1956 did not bar sales tax on silk fabric because silk fabric had been deleted from Section 14 with effect from 11 May 1968 and was not a declared good during the relevant period, so the 4% ceiling was inapplicable. Inclusion of silk sarees in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 also did not prohibit a State sales tax levy, because the statutory scheme merely regulated distribution of additional duty proceeds and the duty shown was nil. The impugned sales tax levy was therefore legally sustainable. Case-Laws VAT / Sales Tax Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451252