No collection of CST at higher rate if rate of tax on intra-state sales of same goods was reduced un

CST & VAT : Where rate of tax on intra-state sale of Hydraulic Excavators was reduced by way of an unconditional exemption to 2 per cent, inter-state sale of such goods without C-Form cannot be charged to a higher rate viz. 4 per cent and would be liable to tax at 2 per cent