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Central Sales Tax Act, 1956, in respect of the said contracts, being sales in the course of imports, as movement ... Central Sales Tax Act a sum of Rs. 47,46,773.69 was claimed as sales in the course of imports
Calcutta High Court
- Cites 25 - Cited by 0 -
1978 41 STC 75 Cal
- S Mukharji - Full Document
aforesaid case, therefore, a sale in the course of import and the sale and the import must have an integrated ... other to the importer. The first sale is not in the course of export because the export commences with
Supreme Court of India
- Cites 18 - Cited by 0 - S Majmudar - Full Document
imported goods if amounts to sale or at least deemed sale, such sale cannot but be a sale in course ... most an "import for sale" which is distinct from a "sale in course of import". We shall embark upon
State Taxation Tribunal - West Bengal
- Cites 17 - Cited by 0 -
2002 125 STC 145 Tribunal
- Full Document
referred to in Section 14 of the Central Sales Tax Act, 1956 are involved in such transfer, supply or delivery ... Rajasthan Sales Tax Act, 1954 and the Rajasthan Sales Tax Rules, 1955. 21. During the course of arguments, Shri
Supreme Court of India
- Cites 0 - Cited by 142 - S Agrawal - Full Document
import and hence are exempt from the state sales tax under section 5(2) of the central sales ... course of imports. The next important case decided by this court deals with a sales in the course of export
Supreme Court of India
- Cites 12 - Cited by 20 - Full Document
ground that it represented sales of timber in the course of import. They relied upon the constitutional ban under Article ... sales effected by the respondents to Messrs Velu and Brothers were not local sales but were sales in the course
Madras High Court
- Cites 16 - Cited by 0 -
1963 14 STC 904 Mad
- Jagadisan - Full Document
Central Sales Tax Act, 1956, a sale or purchase shall be deemed to take place in the course ... assessees claimed that the turnover in question represented sales in the course of import and, as such, not liable
Supreme Court of India
- Cites 6 - Cited by 55 -
1970 AIR 165
- C Vaidyialingam - Full Document
explain as to what is a sale during the course of import. It is respectfully submitted that this respondent ... Sales Tax Act reads : "A sale or purchase of goods shall be deemed to take place in the course
Kerala High Court
- Cites 33 - Cited by 0 -
2005 142 STC 435 Ker
- G Sivarajan - Full Document
Central Sales Tax Act, 1956 defines "sale" as under : "'sale' with its grammatical variations and cognate expressions, means any transfer ... State sale or export are not seriously disputed. If the transaction is an inter-State sale or a sale
Karnataka High Court
- Cites 26 - Cited by 0 -
1998 111 STC 403 Kar
- V Singhal - Full Document
such a transfer (deemed sale) which constitutes a sale in the course of inter-State trade or commerce ... sale outside the State or a sale in the course of import or export. The provisions of Sections
Allahabad High Court
- Cites 27 - Cited by 0 - R Kumar - Full Document
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