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Citedby 193 docs - [View All]
Sitalakshmi Mills Ltd. And Ors. vs The Deputy Commercial Tax Officer ... on 1 March, 1968
C.B. Basappa vs State Of Mysore on 9 September, 1965
General Agencies (India) Ltd. vs The Sales Tax Officer And Ors. on 22 October, 1971
International Cotton Corpn. (P) ... vs Commercial Tax Officer, Hubli & ... on 4 October, 1974
Tek Chand Daulat Rai vs The Excise And Taxation Officer ... on 29 April, 1971

[Section 8] [Complete Act]
Central Government Act
Section 8(2) in the Central Sales Tax Act, 1956
7 [(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State. Explanation. —For the purposes of this sub-section, a 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.] 8 [***]