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Citedby 76 docs - [View All]
Commercial Taxes Officer vs Bikaner Gypsum Ltd. on 15 October, 1985
The State Of Andhra Pradesh vs The Dunlop Rubber Co. (India) ... on 15 July, 1959
Consolidated Coffee Ltd. And Ors. vs The Coffee Board And Anr. on 16 September, 1988
Commercial Taxes Officer vs Umed Sizing Factory on 29 November, 1988
United India Insurance Co. Ltd. vs Commissioner Of Commercial ... on 25 March, 1986

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[Section 2] [Complete Act]
Central Government Act
Section 2(k) in The Central Sales Tax Act, 1956
(k) " year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year. CHAP FORMULATION OF PRINCIPLES FOR DETERMINING WHEN A SALE OR PURCHASE OFGOODS TAKES PLACE IN THE COURSE OF INTER- STATE TRADE OR COMMERCE OROUTSIDE A STATE OR IN THE COURSE OF IMPORT OR EXPORT. CHAPTER II FORMULATION OF PRINCIPLES FOR DETERMINING WHEN A SALE OR PURCHASE OF GOODS TAKES PLACE IN THE COURSE OF INTER- STATE TRADE OR COMM- ERCE OR OUTSIDE A STATE OR IN THE COURSE OF IMPORT OR EXPORT.