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Citedby 114 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
Angelo Pais vs The Sales Tax Officer, ... on 14 February, 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

[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 date2 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.] 5[(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.] 6[(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act: Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,—