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Citedby 302 docs - [View All]
Prism Cement Limited vs State Of Maharashtra on 30 August, 2012
Sri Rajeswari And Company vs The State Of Tamil Nadu on 25 March, 1975
Karam Chand Thapar & Bros. (Coal ... vs State Of .Uttar Pradesh And ... on 21 July, 1976
Shyam Oil Co. (P) Ltd. And Ors. vs State Of Raj. And Ors. on 15 September, 1993
C.B. Basappa vs State Of Mysore on 9 September, 1965

[Section 8] [Complete Act]
Central Government Act
Section 8(1) in the Central Sales Tax Act, 1956
(1) Every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be 6 [two per cent.] of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower: Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.]