High Court Rules 10% Tax Rate Applies for Goods Resold to Registered Dealers Under Central Sales Tax Act.

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....Concessional rate of tax - CST - Such goods, which were purchased for a particular type of end use, have been sold away to the registered dealer and hence, this petitioner is liable to make payment of tax under Central Sales Tax Act at the rate of 10% and not at the concessional rate of 4%. - HC....