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Citedby 3 docs
Anand Waste Paper Mart vs The State Of Bombay on 10 February, 1960
Bhuvaneshwari Traders vs State Of Tamil Nadu on 12 August, 1997
Philips India Ltd. And Anr. vs Assistant Commissioner, ... on 25 March, 2004

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[Section 10A] [Complete Act]
Central Government Act
Section 10A(2) in The Central Sales Tax Act, 1956
(2) 4[ The penalty imposed upon any dealer under sub- section (1) shall be collected by the Government of India in the manner provided in sub- section (2) of section 9--
(a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of clause (a) of sub- section (4) of section 8 in connection with the purchase of such goods;
(b) in the case of an offence falling under clause (c) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed.]