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Citedby 76 docs - [View All]
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[Section 4] [Complete Act]
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Central Government Act
Section 4(1) in the Central Sales Tax Act, 1956
(1) Subject to the provisions contained in section 3, when a sale or purchase of goods is determined in accordance with sub-section (2) to take place inside a State, such sale or purchase shall be deemed to have taken place outside all other States.