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Citedby 16 docs - [View All]
The Cashew Corporation Of India ... vs The State Of Karnataka on 3 March, 1986
Flemingo (Dfs) Private Ltd. vs State Of Kerala And Ors. on 10 September, 2004
Minerals And Metals Trading ... vs State Of Tamil Nadu on 15 March, 1982
The State Of Tamil Nadu vs Tvl. Rajan Universal Export ... on 12 June, 2009
Deputy Commissioner (Law), Board ... vs Sea Rose Marine Pvt. Limited on 4 September, 2003

[Section 2] [Complete Act]
Central Government Act
Section 2(ab) in the Central Sales Tax Act, 1956
(ab) “crossing the customs frontiers of India” means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities. Explanation.—For the purposes of this clause, “customs station” and “customs authorities” shall have the same meanings as in the Customs Act, 1962 (52 of 1962);] 4[(b) “dealer” means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes—