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Citedby 131 docs - [View All]
Phool Chand Gupta vs State Of Andhra Pradesh on 21 January, 1997
G.E.T.Power Private Ltd. Through ... vs State Of Odisha And Others on 15 February, 2012
Voltas Limited vs State Of Orissa on 10 January, 2008
M/S Mitsubishi Corporation India ... vs The Value Added Tax Officer & Anr on 30 July, 2010
State Of Gujarat vs Yakubbhai Hajihakumutdin & Co. on 21 June, 1968

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[Section 6] [Complete Act]
Central Government Act
Section 6(2) in The Central Sales Tax Act, 1956
(2) 6[ 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:--
(A) to the Government, or
(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.]