1965 (8) TMI 73

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....The question relates to the assessability to tax of the inter-State sales of copra effected by the respondents under the Central Sales Tax Act, 1956. 2.. The tax under the Central Sales Tax Act, 1956, can be levied only in the same manner as the tax on the sales of copra under the General Sales Tax Act, 1125. It is common ground that the notification dated the 1st April, 1958, under section 5(v....

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....ereof and at the rate of two naye paise for every rupee in the turnover relating to all other goods. Copra is not included in Schedule I and the rate applicable to it should hence be two paise for every rupee in the turnover relating to that commodity. 4.. Section 3 of the General Sales Tax Act, 1125, however, does not stand by itself as far as copra is concerned. Section 14 of the Central Sale....

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....orises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely  (a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed two per cent. of the sale or purchase price thereof, and such tax shall not be levied at more than one stage; (b) where a tax has be....