DEPUTY COMMISSIONER OF SALES TAX ETC. ETC. vs AYSHA HOSIERY FACTORY (P) LTD. ETC. ETC.

The Supreme Court held that the Kerala Additional Sales Tax Act, 1978, which imposes an additional sales tax of 10% on taxable sales, is applicable for determining the rate of tax under the Central Sales Tax Act, 1956, specifically under Section 8(2-A). The Court clarified that the definition of sales tax law does not restrict it to a single enactment, and any amendment to the local law affects the applicability of the Central Act. The appeals by the State were allowed, affirming that the additional tax is considered under the sales tax law for interstate sales.