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Citedby 111 docs - [View All]
K. Parthasarathy Mudaliar vs State Of Madras By Dy. ... on 14 May, 1957
Dlf Industries Limited vs State Of Haryana And Anr. on 10 September, 1997
Gopala Mines And Mineral Works vs State Of Andhra on 8 November, 1956
State Bank Of India (Overseas ... vs C.T.O. And Ors. on 11 February, 1998
Angelo Pais vs The Sales Tax Officer, ... on 14 February, 1997

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[Section 6] [Complete Act]
Central Government Act
Section 6(1) in The Central Sales Tax Act, 1956
(1) ] Subject to the other provisions contained in this Act, every dealer shall, with effect from such 2[ date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification be liable to pay tax under this Act on all sales 3[ of goods other than electrical energy] effected by him in the course of inter- State trade or commerce during any year on and from the date so notified: 4[ Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub- section (3) of section 5, is a sale in the course of export of those goods out of the territory of India.]