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petitioner that the transaction is one coming under Section 5(2) of CST Act and was not entitled for exemption ... transaction in question is one coming under Section 5 (2) of the CST Act, has sustained the penalty order passed
Kerala High Court
- Cites 6 - Cited by 0 - Full Document
covered by Section 5(2) of the Central Sales Tax Act, 1956 ("CST Act") read with Section ... Khosla Co. Pvt. Ltd. were allowed benefit under Section 5(2), but this decision was distinguished inter alia recording
Delhi High Court
- Cites 13 - Cited by 0 - Full Document
Section 5(1) of the Central Sales Tax Act, 1956 ("the CST Act", for short). Factual scenario : 2. The factual ... being in the course of export under Section 5(1) of the CST Act, as such not within
Bombay High Court
- Cites 92 - Cited by 1 -
2004 135 STC 289 Bom
- V Daga - Full Document
sales covered under Section 8(1) and not in respect of sales covered under Section 8(2). 16. The Apex ... sales covered under Section 8(1) and also under Section 8(2) of the CST Act. 22. It is further
Bombay High Court
- Cites 11 - Cited by 0 - Full Document
Sections 2(ab) and 5(1) and (2) of the Central Sales Tax Act, 1956 (for short, "the CST ... provided in Sections 2(ab), 5(1) and 5(2) of the CST Act, 1956. The Senior Counsel also took
Kerala High Court
- Cites 34 - Cited by 0 -
2005 142 STC 435 Ker
- G Sivarajan - Full Document
CST Act, section 4 of the State Act and rule 23 of the Rules framed under the State Act, held ... course of import and therefore exempt under section 5(2) of the CST Act. 17. One of the conditions subject
Karnataka High Court
- Cites 27 - Cited by 0 -
ILR 1987 KAR 1803
- Mahendra - Full Document
entitled to claim exemption under section 5(2) of the CST Act, and the sales effected by the assessee were ... India within the meaning of under section 5(2) of the CST Act. 5. The learned Government Advocate
Madras High Court
- Cites 2 - Cited by 0 -
2002 128 STC 435 Mad
- N Balasubramanian - Full Document
amounting to Rs. 62,35,943 under Section 5(2) of the CST Act. 4. By the impugned notice dated ... Section 5(2) of the CST Act, 1956 was wrongly allowed. Under Section 35 of the BST Act, an assessment
Bombay High Court
- Cites 5 - Cited by 0 -
2002 126 STC 126 Bom
- J Devadhar - Full Document
entitled to exemption from tax under Section 5(3) of the CST Act in respect of purchase of shrimps, prawns ... learned senior counsel submitted that, under Section 5(3) of the CST Act, those penultimate sales are also given exemptions
Supreme Court of India
- Cites 13 - Cited by 2 - K S Radhakrishnan - Full Document
circumstances in which no tax under section 5 of the Act was leviable. (2) After purchase, the assessee sold ... identified by applying section 4 of the CST Act. If section 4 of the CST Act is applied, there
Karnataka High Court
- Cites 13 - Cited by 0 -
1992 84 STC 394 Kar
- K S Bhat - Full Document
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