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that the transaction is one coming under Section 5(2) of CST Act and was not entitled for exemption. However ... question is one coming under Section 5 (2) of the CST Act , has sustained the penalty order passed
Kerala High Court
- Cites 7 - Cited by 1 - Full Document
covered by Section 5(2) of the Central Sales Tax Act, 1956 (" CST Act ") read with Section ... arose whether these imports were covered by Section 5(2) of CST Act and therefore no sales tax was payable
Delhi High Court
- Cites 11 - Cited by 2 - Full Document
covered by Section 3(b) read with Section 6(2) and Section 5(2) of the CST Act and were ... sales falling under Sections 3(b) , 6(2) and 5(2) of the CST Act, the petitioner does not cease
Andhra High Court
- Cites 236 - Cited by 1 - Full Document
Sales Tax Act , 1956 (hereinafter referred to as "the CST Act "). Accordingly, Section 4 of the CST Act states ... principles specified in sections 3 , 4 and 5 of the CST Act. 9.1 It was submitted that the power
Gujarat High Court
- Cites 138 - Cited by 0 - Full Document
qualify for exemption under Sections 6 (2) and 5 (2) of the CST Act respectively. The questions ... qualify for exemption under Sections 5 (2) or 6 (2) of the CST Act as the case might
Delhi High Court
- Cites 18 - Cited by 0 - Full Document
qualify for exemption under Sections 6 (2) and 5 (2) of the CST Act respectively. The questions ... qualify for exemption under Sections 5 (2) or 6 (2) of the CST Act as the case might
Delhi High Court
- Cites 18 - Cited by 0 - Full Document
that the transaction was covered by section 5(2) of the CST Act, penalty of `34,74,400/-, being double ... that the transaction is covered by section 5(2) of the CST Act and accordingly penalty was set aside
Kerala High Court
- Cites 16 - Cited by 0 - Full Document
exemption provisions engrafted by Section 5(2) of the CST Act, reason being that there was no privity of contract ... concerned with the interpretation of sub-section (2) of Section 5 of the CST Act. In the facts and circumstances
Supreme Court of India
- Cites 15 - Cited by 18 - Full Document
Section 5(2) of the Central Sales Tax Act r/w Section 7(c) of the Delhi VAT Act ... covered under Sections Section 3(a) , 5(2) of the CST Act and Section
Delhi High Court
- Cites 23 - Cited by 6 - Full Document
Section 5(1) of the Central Sales Tax Act, 1956 ("the CST Act ", for short). Factual scenario : 2. The factual ... within the meaning of Section 5(1) read with Section 2(ab) of the CST Act, not exigible
Bombay High Court
- Cites 78 - Cited by 2 - Full Document
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