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Citedby 299 docs - [View All]
Prism Cement Limited vs State Of Maharashtra on 30 August, 2012
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Shyam Oil Co. (P) Ltd. And Ors. vs State Of Raj. And Ors. on 15 September, 1993
Mysore Silk House vs The State Of Mysore on 31 January, 1962

[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.]