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Citedby 49 docs - [View All]
Sitalakshmi Mills Ltd. And Ors. vs The Deputy Commercial Tax Officer ... on 1 March, 1968
General Agencies (India) Ltd. vs The Sales Tax Officer And Ors. on 22 October, 1971
State Of Gujarat vs Meghdoot Laminard Ltd. on 27 June, 1991
Engine Valves Limited vs Union Of India And Others on 6 April, 1993
Gwalior Rayon Silk Manufacturing ... vs The Assistant Commissioner Of ... on 29 August, 1972

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[Section 8(2)] [Section 8] [Complete Act]
Central Government Act
Section 8(2)(b) in The Central Sales Tax Act, 1956
(b) in the case of goods other than declared goods, shall be calculated at the rate of 3[ ten per cent.] or at the rate applicable to the sale or purchase of such goods inside the appropriate State, whichever is higher; and for the purpose of making any such calculation any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.