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Act XIX of 1947. The expression "sale" as defined under s. 2(g) of the Bihar Sales Tax Act ... decision must govern this case. According to S.4 of the Sale of Goods Act to constitute a sale
Supreme Court of India
- Cites 37 - Cited by 137 -
1963 AIR 1207
SALE OF GOODS AND WITH THE CENTRAL SALES TAX ACT, 1956. Nlay, 1974 C'<`)N'1”léNTS Cltaggtor No. SLIbiECl—1'|1LlHC1 ... Central Sales Tax Act as interpreted by the Supreme Court in K. G. Icase unduly res- tricts
Law Commission Report
- Cites 113 - Cited by 0 - Cached
goods were 'taxable goods' i.e.., the goods the sale or purchase of which is generally taxable under the Act ... under the Act. Notwithstanding the goods being 'taxable goods', there may be circumstances in a given case, by reason
Supreme Court of India
- Cites 19 - Cited by 97 -
1975 AIR 1871
case of other goods at all points of sales. Therefore, it is apparent that all goods (which is a term ... goods.... In the case of sales tax, the liability to tax arises on the occasion of a sale
Kerala High Court
- Cites 34 - Cited by 11 -
1973 30 STC 537 Ker
- P S Poti
provisions of the Assam General Sales Tax Act, 1993 (hereinafter referred to as "the Act"). The respondents have also prayed ... Sales Tax Act and Rules framed thereunder. It was further submitted that this Court in the case of Tripura Goods
Supreme Court of India
- Cites 13 - Cited by 9 - A Lakshmanan
under a contract of sale until the goods are ascertained (the Sale of Goods Act, 1893, Section 16), but, once ... corresponding to Section 25 of the Indian Sale of Goods Act) were also referred to. The principles applicable for ascertaining
Madras High Court
- Cites 11 - Cited by 4 -
AIR 1952 Mad 198
- S Rao
liable for the payment of sales tax, under the Uttar Pradesh Sales Tax Act (Act XV of 1948). The respondent ... existing legislation. In this particular case, it indicates the Indian Sale of Goods Act, 1930 which again is based
Calcutta High Court
- Cites 28 - Cited by 4 -
AIR 1961 Cal 328
- Sinha
. Act and Rules, i.e., section 2 of the A.P.G.S.T. Act read with rules ... . Act. The petitioner-corporation has violated the provisions of the A.P.G.S.T. Act and the Rules
Andhra High Court
- Cites 22 - Cited by 3 -
1985 60 STC 14 AP
- S A Khan
sale price. Under the rule-making powers conferred by Section 19 of the Act, Sales-tax Rules have been framed ... which the goods are sold by a dealer. But in the case of particular classes of goods
Madras High Court
- Cites 20 - Cited by 3 -
AIR 1950 Mad 521
- S Rao
Madras High Court Thiru Arooran Sugars Ltd. vs Deputy Commercial Tax Officer And ... on 3
Madras High Court
- Cites 40 - Cited by 2 - Mohan
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