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Central Sales Tax (Registration and Turn-
over) Rules, 1957 (see 'pages 25 and 27 of Chaturvedi's
Central Sales ... local sales tax on local
sales (see s. 15), but also Central Sales Tax in sales
effected during the course
Supreme Court of India
there was only one mortgage)
brought his suit for sale subsequently, impleaded the mortgagor who had
lost all rights ... that
the lis continues up to the date of sale: see Parsotam Narain v. Chheda
Allahabad High Court
second and subsequent sales will
be exempt from tax where the first inter- State sale of such goods is
exempt ... that in cases where the first inter- State
sale is exempt from tax, all subsequent sales will be equally exempt
Andhra High Court
inter-State sales in the returns at
Rs. 8,66,957 only, whereas total inter-State sales were ... case of a sale of goods during their movement
from one State to another, being a sale subsequent
Madhya Pradesh High Court
from the levy of Central sales tax on inter-State
sale, if the subsequent sale was effected during the movement ... legislature that in cases where the
first inter-State sale is exempt from tax, all subsequent sales
should be equally
Madras High Court
circumstances of the case the Sales Tax
Tribunal, Orissa is correct in holding that the subsequent sale
effected ... sale but intra-state sale and does not qualify for
exemption as contemplated in Section 6(2) of the Central
Orissa High Court
would apply in the present case as the
registration of the sale deed was subsequent to filing of
the Suit ... inquiry at the time
when subsequent sale transaction was entered into.
15. The instant case is squarely covered
Supreme Court of India
Central Sales Tax in respect of the transactions of sale
of coal. The Sales Tax Officer in this case passed ... another, the
sale subsequent to first sale in respect of the same goods
being also a sale which fell under
Supreme Court of India
question were made liable to sales tax at the
stage of first sale at 4% under Section 5(1) read ... circular which clarified that the subsequent sale would
be taxed, whereas the present case does not involve
any such clarification
Supreme Court of India
facts of the case as it
comes into operation subsequent to the sale having taken
place. On appeal by special ... facts of the case.
The expression 'subsequently to the sale or lease' in s.
18(a) means subsequently
Supreme Court of India
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