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1969 (8) TMI 72 - SC - VAT and Sales TaxWhether the "trade discount" was a permissible deduction in assessments under the Central Sales Tax Act? Held that:- Appeal allowed. Use of the expression "in the same manner" in section 8(2) of the Central Act has not the effect of assimilating the procedural and the substantive provisions relating to the imposition, levy and collection of tax as are provided by the State law in the matter of collection of tax under the Central Act. Under sub-sections (1) and (2) of section 9 of the Central Act the power conferred upon the authority competent to assess the tax in the same manner as the tax on the sale or purchase of goods under the general sales tax law does not include the power to admit to exemptions provided by the State law inter-State sales taxable under the Central Act. The legal position has, however, been changed as a result of the issue of the Central Sales Tax (Amendment) Ordinance, 1969 (No. 4 of 1969) which was promulgated on June 9, 1969.
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