TMI BlogRate of tax - the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a)...Rate of tax - the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a) of the CST Act, sale of coal made by the revisionist without Form-C can be taxed at twice as the rate applicable in State i.e. @ 4 +4 =8 % and not above that. - imposing the tax on the sale of coal without Form-C @ 10 % treating the same under Section 8 (2-b) as undeclared goods is not justified. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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