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Citedby 145 docs - [View All]
Santumal vs Assistant Commissioner Of Sales ... on 27 August, 1962
Shree Balaji Mineral Grinding ... vs State Of Madhya Pradesh And Ors. on 13 July, 1999
Harbans Lal And Anr. vs State Of Haryana on 11 February, 1992
Bheraghat Mineral Industries vs Divisional Deputy Commissioner ... on 10 April, 1987
Megha Assam Coal Mines (India) ... vs State Of Assam And Ors. on 5 June, 2004

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[Section 2] [Complete Act]
Central Government Act
Section 2(j) in the Central Sales Tax Act, 1956
(j) “turnover” used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 9[and determined in accordance with the provisions of this Act and the rules made thereunder]; 7[(ja) “works contract” means a contract for carrying out any work which includes assembling, construction, building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]