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Citedby 1197 docs - [View All]
Hindusthan Lever Limited And Ors. vs State Of West Bengal And Ors. on 9 August, 1989
Hotel Dwaraka, Hyderabad vs The Union Of India And Ors. on 25 January, 1985
K. Cheyyabba vs State Of Karnataka on 22 March, 1979
Rallis India Ltd. vs R.S. Joshi, Sales Tax Officer, ... on 14 September, 1972
Northern India Hotels Ltd. vs Commissioner Of Sales Tax on 21 October, 1983

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[Complete Act]
Central Government Act
Section 6 in the Central Sales Tax Act, 1956
6. Liability to tax on inter-State sales.—1[
(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,—