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1997 (9) TMI 578 - PUNJAB AND HARYANA HIGH COURTExtract: .......t additional tax imposed under the State law would partake the character of the original tax in the inter-State transactions and would enhance the rate of tax applicable to the goods. Section 8(2-A) of the Central Sales Tax Act, 1956, would not exclude the applicability of the additional rate of tax. No costs. Reference answered in the affirmative.
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