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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
interpretation of Section 5(2) read with Section 2(ab) of the CST Act, which contemplates that 'a sale ... India' employed in Section 5(2) read with 2(ab) of the CST Act. When the assessee in that case
Madras High Court
- Cites 32 - Cited by 1 - 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
import and thus eligible for exemption under Section 5(2) of the CST Act. In fact, Mr. Sriprakash argues that ... assessees and others. The assessee claimed exemption under Section 5(2) of the GST Act. The Supreme Court of India
State Taxation Tribunal - Tamil Nadu
- Cites 13 - Cited by 0 -
2001 122 STC 421 Tribunal
- 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 12 - Cited by 0 - S Khanna - 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 89 - Cited by 1 -
2004 135 STC 289 Bom
- V Daga - 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 4 - Cited by 0 -
2002 126 STC 126 Bom
- J Devadhar - Full Document
Constitution read with section 5 of the Central Sales Tax Act, 1956; and for permanently restraining the respondents ... Sales Tax Act, 1956 (hereinafter referred to as "the CST Act"). Accordingly, Section 4 of the CST Act states
Gujarat High Court
- Cites 135 - Cited by 0 - Full Document
course of import is exempted under Section 5(1) & 5(2) of the CST Act and under Section ... against Form-C declaration and claimed exemption under Section 5(2) of CST Act on the sales in the course
Madras High Court
- Cites 25 - Cited by 0 - Full Document
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