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Citedby 13 docs - [View All]
Indian Tool Manufacturers Ltd. vs State Of Karnataka on 24 July, 1990
Seven Hills Par Boiled Rice Mill vs Commissioner Of Commercial Taxes ... on 18 November, 2004
K. Janardhan Hotel vs Commissioner Of Commercial Taxes ... on 23 December, 1994
Batchu Venkataramanaiah & Co. vs State Of Andhra Pradesh on 24 February, 1987
Krishna And Company vs State Of Karnataka And Anr. on 16 February, 1982

[Section 8A(1)] [Section 8A] [Complete Act]
Central Government Act
Section 8A(1)(a) in the Central Sales Tax Act, 1956
(a) the amount arrived at by applying the following formula— rate of tax × aggregate of sale prices ` _____________________________ 100 + rate of tax Provided that no deduction on the basis of the above formula shall be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions of this Act, has been otherwise deducted from the 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;