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[Cites 0, Cited by 14] [Section 8(5)] [Section 8] [Entire Act]

Union of India - Subsection

Section 8(5)(b) in The Central Sales Tax Act, 1956

(b)that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter-State trade or commerce, [to a registered dealer [* * *] [Inserted by Act 20 of 2002, Section 152 (w.e.f. 11.5.2002).] by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) [* * *] [The words " or sub-section (2)" omitted by Act 16 of 2007, Section 4 (w.e.f. 1.4.2007). ] as may be mentioned in the notification.]