State Of Jharkhand & Ors vs M/S. La Opala R.G. Ltd

The Supreme Court upheld the High Court's decision to set aside the Assistant Commissioner's letter dated 13.05.2004, which mandated the respondent-dealer to pay a higher tax rate of 4% on inter-State sales instead of the reduced rate of 3% as per the notification S.O. No.25 issued under Section 8 of the Central Sales Tax Act, 1956. The Court clarified that the notification was valid and applicable to the respondent-dealer's products, thereby establishing that the dealer was entitled to the reduced tax rate. Consequently, the Court directed the authorities to comply with the notification and allow the dealer to pay tax at the reduced rate of 3%.