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Citedby 124 docs - [View All]
Shyam Oil Co. (P) Ltd. And Ors. vs State Of Raj. And Ors. on 15 September, 1993
State Of Tamil Nadu vs Arulmurugan And Company on 2 November, 1982
Commercial Tax Officer vs Bengal Potteries Ltd. on 19 August, 1985
Ballimal Nawalkishore vs The Assessing Authority And Anr. on 19 October, 1965
Vispro Foundry Engineers Limited vs Commercial Tax Officer, Adyar ... on 21 December, 1990

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[Section 8] [Complete Act]
Central Government Act
Section 8(4) in The Central Sales Tax Act, 1956
(4) The provisions of sub- section (1) shall not apply to any sale in the course of inter- State trade or commerce unless the dealer
1. Cl. (a) omitted by Act 8 of 1963, s. 2 (w. e. f. 1- 4- 1963 ). 2 Certain words omitted by s. 2, ibid. (w. e. f. 1- 4- 1963 ). 3 The words, brackets and letter" clause (a) or" omitted by s. 2 ibid, (w. e. f. 1- 4- 1963 ).
selling the goods furnishes to the prescribed authority in the prescribed manner--
(a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or
(b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government:] 1[ Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.]