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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;