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Citedby 188 docs - [View All]
The Tata Iron & Steel Co., Ltd vs The State Of Bihar on 19 February, 1958
Smt Ujjam Bai vs State Of U.P on 10 April, 1962
Smt. Ujjam Bai vs State Of Uttar Pradesh on 28 April, 1961
Sales Tax Officer, Cuttackand ... vs M/S. B. C. Patel & Co on 15 April, 1958
United Distributors And Anr. vs Commercial Tax Officer, Salt Lake ... on 6 August, 1999

[Section 4] [Complete Act]
Central Government Act
Section 4(1) in the Central Sales Tax Act, 1956
(1) Subject to the provisions contained in section 3, when a sale or purchase of goods is determined in accordance with sub-section (2) to take place inside a State, such sale or purchase shall be deemed to have taken place outside all other States.