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assessee, who maintains his accounts on the mercantile system, sales tax collected but not paid to the Sales Tax Department ... pending adjudication of dispute over his liability to pay sales tax, is a revenue receipt of the year in which
Central Government Act
Central Government Act Section 3 in The Central Sales Tax Act, 1956
3. When is a sale or purchase
Central Government Act
Central Government Act Section 2 in The Central Sales Tax Act, 1956
2. Definitions. In this Act, unless the context ... cases where such cost is separately charged;
(i) " sales tax law" means any law for the time being in force
Central Government Act
Central Government Act Section 5 in The Central Sales Tax Act, 1956
5. When is a sale or purchase ... CHAP INTER- STATE SALES TAX CHAPTER III INTER- STATE SALES
Central Government Act
Central Government Act Section 4 in The Central Sales Tax Act, 1956
4. When is a sale or purchase
Central Government Act
Central Government Act Section 14 in The Central Sales Tax Act, 1956
14. Certain goods to be of special importance ... date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972 (61 of 1922 ), this clause shall
Central Government Act
Central Government Act Section 8 in The Central Sales Tax Act, 1956
8. Rates of tax on sales ... dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact
Central Government Act
Central Government Act Section 12 in The Central Sales Tax Act, 1956
12. Indemnity. No suit, prosecution or other legal
Central Government Act
Central Government Act Section 6 in The Central Sales Tax Act, 1956
6. Liability to tax on inter- State sales ... whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale
Central Government Act
Central Government Act Section 10 in The Central Sales Tax Act, 1956
10. Penalties. If any person--
(a) 2[ furnishes
Central Government Act
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