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Central Sales Tax Act, 1956
(c) " declared goods" means goods declared under section 14 to be of special importance
Central Government Act
agent for handling goods or documents of title to goods; or
(c) an agent for the collection or the payment ... dealer for the purposes of this Act;
(j) " declared goods" means goods declared under section 14 of the Central Sales
Central Government Act
with all its grammatical or cognate
expressions, means the acquisition of goods
specified in Schedule C for cash or deferred ... respectively. "Declared goods" means goods declared,
under s.14, to be. of special importance in inter-State
trade or commerce
Supreme Court of India
cotton seeds
must be treated as a sale of 'declared goods for the purpose ... defines 'declared goods' to mean goods declared
under section 14 to be of special importance in inter-State
trade
Supreme Court of India
Section 2 of the
Act:-
"(c) `declared goods' means goods
declared under Section 14 to be of
Special importance ... trade or commerce. When the
Central Government declared cast iron as goods of special
importance in inter-State trade
Supreme Court of India
commerce. Therefore, it follows
that those goods are "declared goods" under S. 2(c) of the
Central Act. Item ... excluded goods specified in
Schedule C and that the expression "purchase" under s. 2(ff)
took in the goods specified
Supreme Court of India
Central Sales Tax Act defines
"declared goods " to mean goods declared under Section 14 to be of
special importance
Andhra High Court
condition as may be
prescribed.....
Explanation. - The expression 'declared goods' means goods declared
under section 14 of the Central Sales ... which says that the turnover of any of the declared goods shall not
be subject to sales tax under
Karnataka High Court
defines "declared goods" as under:-
"(c)"declared goods" means goods declared under
Section 14 to be of special importance ... expression „means‟ and is
undisputedly exhaustive. It means that only those goods
which are specified under Section
Delhi High Court
State Act as
follows:
"declared goods' means goods declared under Section 14 of the
Central Sales Tax Act, 1956 (Central ... Section 14 of the Act which declares
"oil-seeds" as goods of special importance in inter-State trade or
commerce
Andhra High Court
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