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Citedby 192 docs - [View All]
The Tata Iron & Steel Co., Ltd vs The State Of Bihar on 19 February, 1958
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
Smt Ujjam Bai vs State Of U.P on 10 April, 1962
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.