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Central Sales Tax Act. Therefore, even before Section 15 of the said Act was brought into force, the Central Government ... time the levy of sales tax under the States Sales Tax Law on the sale of cotton fabrics was subjected
Gujarat High Court
- Cites 21 - Cited by 11 -
1984 (17) ELT 268 Guj
- P Desai - Full Document
Income-tax (Amendment) Act, 1953, which inserted a proviso to section 18A (5) of the Income-tax Act , 1922, providing ... tax paid and the tax assessed. The Income-tax Officer exercised his power under section 35 of the 1922 Act
Gujarat High Court
- Cites 50 - Cited by 8 -
1982 51 STC 88 Guj
- Mehta - Full Document
being sales tax due and payable under the Central Sales TAx Act and the balance of the claim admitted ... amount of sales tax payable under the Central Sales tAx Act for the period d from July
Gujarat High Court
- Cites 64 - Cited by 5 -
1976 46 CompCas 25 Guj
- D Desai - Full Document
Sales Tax Officer, however, proceeded to assess the petitioner to sales tax in respect of these sales under the Central ... taxes levied and collected under the Central Act . The President, therefore, promulgated the Central Sales Tax (Amendment) Ordinance
Gujarat High Court
- Cites 41 - Cited by 4 -
1973 31 STC 302 Guj
- Bhagwati - Full Document
Sales Tax Act has not been amended, the definition of "sale" given in the Central Sales Tax Act cannot ... Tax Act , the subsequent sale must be a sale within the meaning of section 2(g) of the Central
Gujarat High Court
- Cites 47 - Cited by 3 - R Balia - Full Document
dealer registered under this Act or the Central Sales Tax Act , 1956 or relevant Act in any other State ... State Sales Tax Act , 1969, under the Central Sales Tax Act , 1956, and name and complete address of the consignee
Gujarat High Court
- Cites 47 - Cited by 2 - Full Document
Gujarat Sales Tax Act and its substitution by the Gujarat Value Added Tax Act. It is pointed out that rescinding ... Gujarat Sales Tax Act and introduction of the Gujarat Value Added Tax Act, the entire tax regime was undergoing substantial
Gujarat High Court
- Cites 15 - Cited by 2 - Full Document
Sales Tax Act, 1969 and also under the Central Sales Tax Act , 1956. The assessee is distributor of carbon dioxide ... first sale is inter-State sale covered by the provisions of section 3(a) of the Central Sales Tax
Gujarat High Court
- Cites 5 - Cited by 2 - A Ravani - Full Document
sales tax when the first sale was effected and to avoid multiple levy of sales tax when subsequent sales ... under the Central Act . Sales of such goods would be subjected to the levy of sales tax at least
Gujarat High Court
- Cites 35 - Cited by 1 -
1973 31 STC 396 Guj
- Desai - Full Document
Act, 1956, were not attracted. 10. The term "sale" is defined under section 2(g) of the Central Sales Tax ... Sales Tax Act on the completion of the sale, and a mere contract of sale is not a sale within
Gujarat High Court
- Cites 10 - Cited by 1 - A Ravani - Full Document
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