Section 8(2) provides for the method of calculating the tax; under that sub-section, the tax shall be calculated at the same B rates and in the same manner as would have been done if the sale had, in fact, taken place inside the appropriate State. The expression "in the manner" may give rise to two conflicting views, namely, (i) it is concerned only with the calculation of the UIX, and (ii) it deals not only with the calculation of the rates but also the manner of levy of the tax. But s. 9 ( 1) dispels the C ambiguity for 'it says that the tax payable by any dealer under the Central Act shall be levied and collected in the appropnate State by the Government of India in the manner provided in sub-sect1on (2); and sub-s. (2) of s. 9 empowers the appropriate State authorities to assess, collect and enforce payment of any tax payable by D any dealer under the Central Act in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the State is assessed, paid and collected. The expression "levy" means "impose". Under s. 5 (3 )(a) of the Mysore Sales Tax Act, 1957, hereinafter called the State Act, tax shall be levied in the case of the sale of any of the goods mentioned in col. () 1: of the Second Schedule by the first or the earliest of successiw dealers in the State, who is liable to tax under that section, a tax at the rate specified in the corresponding entry of Col. (3) of the said Schedule on the turnover of sales of such dealer in ear.h year relating to such goods. When s. 9 (1) says that under the Central Act tax shall be levied in the same manner as the tax on the ,ale F or purcjwe of goods under the general sales tax law of the State i, assessed, paid and collected, it is reasonable to bold that the expression "levied" in s. 9 ( 1 ) of the Central Act refers to the expression "levied" in s. 5(3)(a) of the State Act. There is no rea,on why the Central Act made a departure in the manner of levy of tax on the specified goods which are taxed only at a single G point llnder the State Act : if any such radical departure was intended, the Central Act woul'il have expressly stated so. The Central Act was passed to levy and collect sales-tax on interstate sales to avoid confuSi.on and conflict of jurisdictitins; the tax if also collected only for the benefit of the States. Therefore, H the construction we ept avoids the anomaly of the State collecting tax on powerloom tes only at a sine point and the Centre, through the agency of the State authorities, collecting the said tax for and on behalf of lhe State at muki-points.
