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mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930 ), or
(ii) an agent for handling ... hypothecation of or a charge or pledge on goods;
(h) " sale price" means the amount payable to a dealer
Central Government Act
When is a sale or purchase of goods said to take place in the course of import or export ... last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods
Central Government Act
profits] derived by the assessee from the sale of goods or merchandise to the Export House or Trading House ... profits derived by a supporting manufacturer from the sale of goods or merchandise shall be,-
(a) in a case where
Central Government Act
When is a sale or purchase of goods said to take place outside a State.
(1) Subject to the provisions ... contained in section 3, when a sale or purchase of goods is determined in accordance with sub- section
Central Government Act
turnover or any part thereof relates to the sale of goods in the course of inter- State trade or commerce ... part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase
Central Government Act
under this Act on any sale of goods which, in accordance with the provisions of sub- section (3) of section ... preceding proviso in respect of a subsequent sale of goods if,--
(a) the sale or purchase of such goods
Central Government Act
conditions in regard to tax on sale or purchase of declared goods within a State. Every sales ... paid under this Act in respect of the sale of such goods in the course of inter- State trade
Central Government Act
imposition of tax on the sale or purchase of goods
(1) No law of a State shall impose, or authorise ... sale or purchase of goods where such sale or purchase takes place
(a) outside the State
Central Government Act
Whether appellant company liable to Sales
Tax-Where goods delivered in the State of Bihar as a direct
result ... passing of property in the sense of
the Sale of Goods Act, S. 4. See Sales Tax Officer, Pilibhit
Supreme Court of India
which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions ... goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution
Central Government Act
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