Mobile View
Main Search Forums Advanced Search Disclaimer
Citedby 1 docs
R.H. Enterprises And Others vs Commissioner Of Sales Tax And ... on 30 July, 1991

User Queries
[Section 7] [Complete Act]
Central Government Act
Section 7(3BB) in The Central Sales Tax Act, 1956
(3BB) The amount of security which a dealer may be required to furnish under sub- section (2A) or sub- section (3A) or the aggregate of the amount of such security and the amount of additional security which he may be required to furnish under sub- section (3A), by the authority referred to therein, shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub- section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub- section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter- State trade or commerce in the year in which such security or, as the case may be, additional security is required to be furnished, had such dealer been not registered under this Act.]