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Citedby 124 docs - [View All]
Associated Cement Co. Ltd vs Commercial Tax Officer, Kota & Ors on 2 September, 1981
J.K. Synthetics Ltd vs Commercial Taxes Officer on 9 May, 1994
J.K.Synthetics Ltd vs Commercial Taxes Officer on 9 May, 1994
Bhimraj Madan Lal vs The State Of Bihar And Anr. on 14 April, 1984
M/S Pure Drinks (New Delhi) ... vs The Member, Sales Tax Tribunal The ... on 21 March, 2013

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[Section 7] [Complete Act]
Central Government Act
Section 7(2) in the Central Sales Tax Act, 1956
[(2) Any dealer liable to pay tax under the sales tax law of the appropriate State, or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed. Explanation. —For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate State notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]