Mobile View
Main Search Forums Advanced Search Disclaimer
Citedby 2 docs
Sundaram Finance Ltd. vs Sales Tax Officer And Anr. on 26 September, 2001
State Of Tamil Nadu vs Dharangadhara Trading Co. Ltd on 3 May, 1988

User Queries
[Section 6(2)] [Section 6] [Complete Act]
Central Government Act
Section 6(2)(B) in The Central Sales Tax Act, 1956
(B) to a registered dealer other than the Government, 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,--
(a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and
(b) if the subsequent sale is made--
(i) to a registered dealer, a declaration referred to in clause (a) of sub- section (4) of section 8, or
(ii) to the Government, not being a registered dealer, a certificate referred to in clause (b) of sub- section (4) of section 8: Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,--
(a) the sale or purchase of such goods is, under the sales tax law of the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than 7[ four per cent.] (whether called a tax or fee or by any other name); and
(b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in clause (A) or clause (B) of this sub- section.]