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Citedby 155 docs - [View All]
C.B. Basappa vs State Of Mysore on 9 September, 1965
S. Mariappa Nadar And Ors. vs The State Of Madras Represented By ... on 13 December, 1961
Tek Chand Daulat Rai vs The Excise And Taxation Officer ... on 29 April, 1971
Yadalam Lakshminarasimhiah ... vs State Of Mysore on 23 January, 1962
Commissioner Of Sales Tax vs Gwalior Oil Mills on 17 April, 1985

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[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 [***]