https://www.taxtmi.com/caselaws?id=768521 Inter-State sales of paints were taxed under Section 8(2)(b) of the Central Sales Tax Act, 1956 at the higher of the Central rate or the rate applicable inside the appropriate State. Because the local State rate for paints had been reduced to 7% by the relevant Government Order, and the turnover related to inter-State sales without C/D forms, the statutory 10% Central rate applied. The disputed turnover was therefore taxable at 10%, not 15%, and the State revision failed. en-us Tue, 18 Mar 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768521 Inter-State sales of paints were taxed under Section 8(2)(b) of the Central Sales Tax Act, 1956 at the higher of the Central rate or the rate applicable inside the appropriate State. Because the local State rate for paints had been reduced to 7% by the relevant Government Order, and the turnover related to inter-State sales without C/D forms, the statutory 10% Central rate applied. The disputed turnover was therefore taxable at 10%, not 15%, and the State revision failed. Case-Laws VAT / Sales Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768521