Concessional Tax Rate under CST Act Applies to Inter-State Goods for Mining; Also Valid under GST Regime.

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....Benefit of concessional rate of tax under CST Act, 1956 - Inter-state procurement of goods for use in mining - there could be no restrictive meaning applied to the term "goods for sale" - Benefit of Central Sales Tax allowed. - Benefit is available even in GST regime.....