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Citedby 16 docs - [View All]
Assistant Commercial Taxes ... vs Sukh Deo Gulab Chand on 10 October, 1985
Pradip Kumar Sarawgi And Sons ... vs Commissioner Of Taxes And Ors. on 26 June, 2003
Jaipur Bottling Co. vs State Of Rajasthan And Anr. on 7 December, 1972
Ashok Leyland Limited vs The Assistant Commissioner (C T) on 27 March, 2002
Godrej & Boyce Manufacturing Co. ... vs Joint Commissioner Of Commercial ... on 6 October, 1994

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[Section 7] [Complete Act]
Central Government Act
Section 7(2A) in The Central Sales Tax Act, 1956
(2A) 2[ Where it appears necessary to the authority to whom an application is made under sub- section (1) or sub- section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub- section (2) of section 6 or sub- section (1) of section 6A or clause (a) of sub- section (4) of section 8, he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.] Explanation.-- For the purposes of this sub- section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate State notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]