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deemed to take
place if the sale or purchase either occasions such import
or is effected by a transfer ... territory of
India only if the sale or-purchase either
occasions such import or is effected by a
transfer
Supreme Court of India
ways:
(i) Where as sale or purchase occasions an import into or export out
of the territory of India ... purchase which occasions the export or import was termed by the
Court as 'export sale' and 'import purchase', in order
Calcutta High Court
territory of India only
if the sale or purchase either occasions such import or is effected
by a transfer ... sale as an import or export sale the States will have no power to levy
sales tax though the conditions
Madras High Court
Madras High Court
Thiru Arooran Sugars Ltd. vs Deputy Commercial Tax Officer And ... on 3
Madras High Court
only to the conditions where the sale or purchase either
occasioned/occasions such import or export or was/is effected ... envisaged two
situations, namely, (1) if the sale or purchase occasions such import
or export and (2) if the sale
Madras High Court
territory
of India only if the sale or purchase either occasions such
import or is effected by a transfer ... section (1),
the last sale or purchase of any goods preceding the sale or
purchase occasioning the export of those
Delhi High Court
sale or purchase of goods-Sales " outside the
State " -Sales "in the course of " import or export-Sales ... includes (i) a, sale or purchase which
itself occasions the import or export as already held by
this court
Supreme Court of India
section 5 of the
Central Sales Tax Act are that a sale or purchase of goods
shall be deemed ... under the Central Sales Tax
Act, 1956.
Section 5(1) of the Central Sales Tax Act, 1956 hereinafter
referred
Supreme Court of India
into the territory of India, if
the sale or Purchase occasions such import or is effected by
a transfer ... territory of
India only if the sale or purchase either
occasions such import or is effected by a
transfer
Supreme Court of India
this appeal is whether the expression "sale or purchase
occasions such import" occurring in sub-section (2) of
Section ... territory of India
only if the sale or purchase either
occasion such import or is effected
by a transfer
Supreme Court of India
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