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Sales Tax Act which in effect takes out
these sales from the definition of "sale" in Section 2(12) which ... sale under Section 2(12) the sales which are
of inter-State character. Dealing with such class of sales, Section
Gauhati High Court
considered seriatim.
2. Disallowance under Section 40(c)/40A(5) of the Income-tax Act, 1961:
The point relating ... proposal to the IAC under Section 144B of the Income-tax Act, 1961
('the Act') the ITO suggested addition
Income Tax Appellate Tribunal - Mumbai
Exchange Regulation Act of 1947, sections 10 and
12 (2)--Scope and Interpretation of--Whether section 12(2)
designed ... notices dated
November 5, 1966 issued under Section 12 (2) of the Act as
it stood at the material time
Supreme Court of India
under Section 45 of the Copyright Act for the eventual
registration of their artistic work under the said Act ... attempting
to pass off its goods as that of the respondents' goods. The fourth
respondent being a Doctor, has formulated
Madras High Court
appellant under Section
12 (2) of the Act, mens rea must be alleged and proved.
(4) Section 12 (2 ... sections (1) and (2) of Section 12 of the Act:
"12. Payment for exported goods.--(1) The Central Government
Calcutta High Court
Section 12 (2) and Rule 5. The former is punishable
under Section 23 and the latter under Section 23 read ... provisions of Sub-section (2) of Section 12. Sub-section (2) of Section
12 speaks of four several contingencies. These
Calcutta High Court
Sales Tax
Act, 1959 (Tamil Nadu Act No. 1 of 1959 - for short "the Principal
Act"), substituted from March 12 ... Sales Tax Act, 1956 (Act No. 74 of 1956 - for short "the
Central Act"), while making assessment under the sales
Madras High Court
Nadu GST Act
and sections (d) and (g) of the bengal Act section 2(7) of
the Sale of Goods ... clear that when section 2(7) of the Sale of
goods Act defines "goods" as meaning "every kind of movable
Supreme Court of India
free flow of goods for a
reason which is not traceable to Clause (2) of Article 303 of the
Constitution ... Government of India Act, 1935 the adoption of Laws Order
1937 has included in Section 294A of the Indian Penal
Supreme Court of India
Section 15 of the Central Sales Tax Act and
inasmuch as Punjab Act No. 7 of 1958 has the effect ... Sales Tax Act of 1948 item 29 of the Schedule is
"cotton (ginned or unginned)". Similarly, in the Central Sales
Punjab-Haryana High Court
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