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Citedby 151 docs - [View All]
Commissioner Of Sales Tax vs Godrej Soap Pvt. Ltd. on 26 June, 1968
Debendra Ch. Das vs Commercial Tax Officer And Ors. on 25 August, 1978
Tata Iron And Steel Co., ... vs S. R. Sarkar And Others on 29 August, 1960
Subhag Singh Gurcharan Singh vs The Sales Tax Commissioner And ... on 7 March, 1975
Larsen And Toubro Ltd. And Ors. vs The Joint Commercial Tax Officer ... on 7 April, 1967

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[Section 4] [Complete Act]
Central Government Act
Section 4(2) in the Central Sales Tax Act, 1956
(2) A sale or purchase of goods shall be deemed to take place inside a State, if the goods are within the State—
(a) in the case of specific or ascertained goods, at the time the contract of sale is made; and
(b) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale by the seller or by the buyer, whether assent of the other party is prior or subsequent to such appropriation. Explanation.—Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of this sub-section shall apply as if there were separate contracts in respect of the goods at each of such places.