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Central Sales Tax Act, 1956
(c) " declared goods" means goods declared under section 14 to be of special importance
Central Government Act
within sub- section (1)--
(a) in the case of declared goods, shall be calculated 2[ at twice the rate] applicable ... case of goods other than declared goods, shall be calculated at the rate of 3[ ten per cent
Central Government Act
regard to tax on sale or purchase of declared goods within a State. Every sales- tax law of a State ... sale or purchase of declared goods, be subject to the following restrictions and conditions, namely:--
(a) the tax payable under
Central Government Act
sale or purchase of goods declared by Parliament by law to be of special importance in inter State trade ... sale or purchase of goods, being a tax of the nature referred to in sub clause (b), sub clause
Central Government Act
collection or the payment of the sale price of goods or as a guarantor for such collection or payment ... dealer for the purposes of this Act;
(j) " declared goods" means goods declared under section 14 of the Central Sales
Central Government Act
sales of such goods or class of goods declared under
this section. Section 5(1) prior to its amendment ... payable on the sale of goods or class of goods declared
under that section to be liable
Supreme Court of India
sale or purchase of goods declared by
Parliament by law to be of special importance in inter-State
trade ... within sub-section (1)-
(a) in the case of declared goods, shall be
calculated at the rate applicable
Supreme Court of India
commodities
like cotton which come under the category of "declared
goods" is defined in s. 2(c) of the Central ... exist the authorities cannot levy tax on
declared goods at a rate higher than that laid down in the
Central
Supreme Court of India
regard
to tax on sale or purchase of declared goods
within a State. Every sales-tax law of a
State ... sale
or purchase of declared goods, be subject to
the following restrictions and conditions,
namely
Supreme Court of India
inter-State trade and commerce,
hereinafter referred to as "declared goods". The first
clause, introduced in 1976+ is cereals ... imposition of tax on sale or
purchase of declared goods by a State Legislature. It says
that "every sales
Supreme Court of India
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