STATE OF JHARKHAND vs M/S. LA OPALA R.G. LTD.

The Supreme Court addressed the interpretation of S.O. No. 25 issued under Section 8(5)(b) of the Central Sales Tax Act, 1956, which pertains to the tax rate applicable to inter-state sales of glass and glassware. The Court held that the notification clearly stipulates a reduced tax rate of 3% for such sales, thereby overruling the Assistant Commissioner's directive to charge 4%. The High Court's decision to set aside the Assistant Commissioner's letter was upheld, affirming the respondent's eligibility for the reduced tax rate.