1997 (7) TMI 617

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..... onsideration in this revision is whether the formula incorporated in section 8-A of the Central Sales Tax Act, 1956 will apply to the facts of this case. 2.. This revision is filed by the State against the order of the Sales Tax Appellate Tribunal in T.A. No. 735 of 1985, dated March 17, 1986. The Tribunal took the view that only when Central sales tax was not separately charged and collected but .....

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..... aggregate of sale prices. Explanation.-Where the turnover of a dealer is taxable at different rates, the aforesaid formula shall be applied separately in respect of each part of the turnover liable to a different rate of tax." For the purpose of determining the turnover of a dealer under the Central Sales Tax Act some deductions are allowed. One of the deductions, relates to the tax component, .....

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