https://www.taxtmi.com/caselaws?id=457013 A levy under Section 6A of the Haryana General Sales Tax Act, 1973, on the retail sale price or MRP at the first sale in the State was held unsustainable because the provision was materially pari materia with Section 4A of the Rajasthan Sales Tax Act, 1994. The difference between goods specified in Schedule F and goods notified by the State Government was treated as insignificant. Applying the earlier Supreme Court-approved reasoning, tax at the wholesaler-to-retailer stage could not be measured by a published MRP when that price was neither charged nor chargeable at that stage. The challenge to the MRP-based levy therefore succeeded. en-us Thu, 30 Aug 2007 00:00:00 +0530 Sat, 31 Aug 2024 10:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457013 A levy under Section 6A of the Haryana General Sales Tax Act, 1973, on the retail sale price or MRP at the first sale in the State was held unsustainable because the provision was materially pari materia with Section 4A of the Rajasthan Sales Tax Act, 1994. The difference between goods specified in Schedule F and goods notified by the State Government was treated as insignificant. Applying the earlier Supreme Court-approved reasoning, tax at the wholesaler-to-retailer stage could not be measured by a published MRP when that price was neither charged nor chargeable at that stage. The challenge to the MRP-based levy therefore succeeded. Case-Laws VAT and Sales Tax Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457013