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2000 (12) TMI 790 - SC - VAT and Sales TaxWhether the levy of sales tax at the rate of 8 per cent was within the competence of the State or not? Held that:- Appeal dismissed. It is not a case for interference with the orders passed by the High Court of Jammu and Kashmir and to issue any such direction to the respondents not to realise the balance amount of the sales tax for the reason that it had not been realised by the appellants, nor due to the fact that exemption granted to the local manufacturers was quashed but with effect from a prospective date, viz., April 1, 1997. Conceding to the request made by the appellants in this case, would also amount to granting relief in the teeth of order quoted above. The appellants had been throughout under a statutory liability to realise the sales tax at the rate of 8 per cent.
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