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Central Sales Tax Act which contains section 8A bears the heading
"Inter-State sales tax". Thus the turnover ... proceedings under the
Central Sales Tax Act, 1956. Under section 62 of the Bombay Sales Tax
Bombay High Court
Central Sales Tax
(Registration & Turnover) Rules, 1957-Rules 3-8, 12-Soope
of.
HEADNOTE:
The assessees carried ... Form 'C'
prescribed under the Central Sales Tax (Registration &
Turnover) Rules, 1957, to the selling dealer in another
Supreme Court of India
Registration and Turnover) Rules, 1957 (Central
Rules) and Rule 6(b)(ii) of the Central Sales Tax (Karnataka) Rules ... this Act."
Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957
reads thus
Supreme Court of India
taxable turnover, then such duty was deductible for
arriving at the taxable turnover under the Central sales tax ... taxable
turnover of an assessee on his inter-State sales under the Central
Sales Tax
Madras High Court
this turnover represents
"subsequent sale" within the meaning of Section 6(2) of the Central
Sales Tax ... particulars.
Rule 12(2) of the Central Sales Tax (Registration and Turnover)
Rules, 1957: "The certificate referred
Madhya Pradesh High Court
accordance with the provisions of the Central Sales Tax (Registration
and Turnover) Rules, 1957, read with Rule ... whether the Central Sales Tax
Act, 1956, has given any power to the sales tax authorities to impose
Calcutta High Court
duty from the turnover of inter-State sales or
purchases under the Central Sales Tax Act, 1956, with ... levied under the Central Sales
Tax Act or the General Sales Tax Act, and that if under
Madras High Court
Central Sales Tax Act 1956 S2(h)-'Sale Price'-Sale of cement
under Cement Control Order-amount of 'freight ... under the Central
Sales Tax Act 1956 and the other under the Madhya Pradesh
General Sales Tax
Supreme Court of India
Central Sales Tax Act, 1956--Different rates of tax in
different States under ... Central Sales Tax Act or
the Madras General Sales Tax Act. Therefore in calculating
the turnover of inter
Supreme Court of India
Central Sales Tax Act (74 of 1956), ss. 6, 8(2) and 9 and
Mysore Sales Tax ... turnover under the Central Sales Tax Act,
and not under the Madras General Sales Tax Act. There
Supreme Court of India
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