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Central Sales Tax Act, 1956, the
sale of goods in question shall be deemed to have taken
place inside ... Central Sales Tax Act, 1956 in respect of certain sales of
steel goods. The petitioner company in that case
Supreme Court of India
Iitiport—K.tmsIa’s Case , , , T2
4. Coiifiicting decisions ofthe Courts as to the Central
Sales Tax in regard to the scope ... central sales tax. The principles set out in the Cen-
tral Sales Tax Act, 1956, for determining when a sale
Law Commission Report
Interpretation of Section 6A of the Central Sales Tax Act, 1956 is
involved in these appeals and the writ petition ... declaring that Section 9(2) of the Central Sales Tax Act, 1956
designating the authorities of the movement State
Supreme Court of India
Central Sales Tax, to tack the
rate of such tax with that of local sales tax, in case the
rate ... central sales tax, to tack the
rate of such tax with that of local sales tax, in case the
rate
Supreme Court of India
Central Sales Tax Act, 1956, on the basis that the
sales were inter-State sales and, therefore, fell within ... sales. Section 2(g)
of the Central Sales Tax Act defines "sale" thus:
"'sale', with its grammatical variations and
cognate
Supreme Court of India
Central sales tax, to tack the rate of
such tax with that of local sales tax, in case the rate ... Central sales tax should in no event be less
than the rate of local sales tax. In such a
case
Supreme Court of India
Central Sales Tax Act when the inter-state sale takes place
when the goods are in transit and is effected ... with section 8(2A) of the Central
Sales Tax Act. Their further case was that the Government
represented and announced
Supreme Court of India
Central Sales Tax Act. The appellant says that it did
not effect any inter-State sales and that there ... reason of sale but a mere transfer - to wit, not an inter-
State sale attracting Central sales tax.
By virtue
Supreme Court of India
Court in N.K. Nataraja Mudaliar's case
that the Central Sales Tax had to be levied in the same ... court. In the
instant case, the assessment made under the Central Sales
Tax Act had been quashed by the Madras
Supreme Court of India
Article (2) enacted central sales Tax Act, 1956. As laid
down by section 3 thereof , a sale or purchase ... Article 286 (1) (b) of the Central
sales Tax Act, 1956. In that case 5(2) of the central sales
Supreme Court of India
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