https://www.taxtmi.com/caselaws?id=783918 Additional sales tax could not be levied on inter-State turnover in assessments made under the Central Sales Tax Act because the Tamil Nadu Additional Sales Tax Act operated only within the State sales tax framework. Section 9(2) of the CST Act was merely procedural and did not create a substantive charging provision authorising the levy in CST assessments. The circular treating additional sales tax as part of the CST rate was therefore unsupported and could not be sustained. The impugned assessments and clarification were quashed. en-us Wed, 02 Jul 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783918 Additional sales tax could not be levied on inter-State turnover in assessments made under the Central Sales Tax Act because the Tamil Nadu Additional Sales Tax Act operated only within the State sales tax framework. Section 9(2) of the CST Act was merely procedural and did not create a substantive charging provision authorising the levy in CST assessments. The circular treating additional sales tax as part of the CST rate was therefore unsupported and could not be sustained. The impugned assessments and clarification were quashed. Case-Laws VAT / Sales Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783918