1991 (10) TMI 271 - SCH - VAT and Sales Tax

Whether the tax payable by the respondents under the Central Sales Tax Act, 1956 could not exceed one per cent in view of the Notification S.R.O. No. 117 of 1966 issued by the State Government in exercise of the powers conferred on it by sub-section (5) of section 8 of the Central Sales Tax Act, 1956? Held that - Appeal dismissed. Section 8 of the Central Sales Tax Act and the notification are absolutely clear and fully support the view taken by the High Court

Summary

The Supreme Court upheld the Kerala High Court's decision that tax payable under the Central Sales Tax Act could not exceed one percent based on a specific notification. The Court dismissed the appeal, stating that the interpretation of another provision would be considered in separate appeals.