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1992 (1) TMI 303 - SC - VAT and Sales TaxWhether the additional tax levied under the Kerala Additional Sales Tax Act is also to be considered as sales tax under the "sales tax law" of the State? Held that:- Appeal allowed. There were no notifications under section 8(5) of the Central Sales Tax Act and simply the applicability of section 8(2-A) of the Central Sales Tax Act alone is involved. The orders of the High Court are set aside and the respective assessment orders are restored.
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