2009 (12) TMI 866

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..... 996-97 covered by C form declaration. The assessing officer levied tax at four per cent under section 8(2A) of the Central Sales Tax Act, 1956 on the ground that the assessee was liable to pay additional sales tax. Thus, the assessing officer levied extra one per cent as additional sales tax under the above provision under the Central Sales Tax Act. Aggrieved by the order of the assessing officer, the assessee filed an appeal before the Appellate Assistant Commissioner, who allowed the appeal by accepting the contention of the assessee. The further appeal filed by the State before the Tamil Nadu Sales Tax Appellate Tribunal was dismissed by the Tribunal. Both the Appellate Assistant Commissioner as well as the Tribunal took the view that th .....

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..... nder the State Act, shall be "nil", and where the State Act charges tax at a rate lower than four per cent, it shall be such lower rate. The section can only be interpreted like this as above and not as suggested by the learned Special Government Pleader by adding the remainder up to four per cent. Section 8(2A) opens with a non obstante clause which gives an overriding effect over the provisions contained in section 6(1A) and over subsection (1) as well as clause (b) of sub-section (2) of section 8. The subection seeks to provide exemption to a dealer with respect to his turnover in so far as his turnover or any part thereof relates to (a) sale of any goods, the sale or, as the case may be, the purchase of which is under the sales tax la .....

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..... (ii) sales of goods which are declared to be of special importance in the inter-State sale, trade and commerce, (iii) sales to registered dealers, and (iv) sales to others. A uniform rate is fixed for those sales under section 8(1)(a), but subject to section 8(2A). Section 14 declares that the goods enumerated therein are the goods of special importance in the inter-State trade and commerce. Section 15 prescribes the restrictions and conditions under which sales tax in respect of the turnover relating to those goods may be levied. The declared goods constitute a large portion of the goods sold in the interState trade. Section 8(2A) is incorporated with a view to see that the consumers in the States to which goods are imported are not plac .....

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