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1 - 10 of 11 (0.59 seconds)The Central Sales Tax Act, 1956
Section 5 in The Sale Of Goods Act, 1930 [Entire Act]
The Finance Act, 2018
Section 9 in The Central Sales Tax Act, 1956 [Entire Act]
The Central Sales Tax (Amendment) Act, 2001
Sahney Steels And Press Works Ltd. vs Income-Tax Officer on 30 May, 1984
In appeal, the Joint Commissioner & Taxation Commissioner
(Appeal), Faridabad upheld the order
order while examining the same consider
considering
ing
the law as laid down in Sahney Steel and Press Works Limited vs
Commercial Tax Officer (1985) 60 STC 301 (SC) and held that where the
goods move from one State to other as a result of covenant in the contract
of sale,, or an incident of the contract, the same shall be treated as inter
inter-State
State
sales and was, thus, liable to tax under the Central Sales Tax Act. The
appellate authority, namely, the Sales Tax Tribunal has upheld the order.
Article 269 in Constitution of India [Constitution]
Bharat Heavy Electrical Limited Etc vs Union Of India And Others Etc on 18 April, 1996
agreement. It has been held by the Supreme Court in M/s Bharat
Electric Limited vs Union of India (1996) 8 PRT 424 (SC) that interstate
sales Tax is leviable in the state where goods are manufactured for specific
purpose and also from where movement of goods ta
takes
kes place. As movement
of goods took place from Faridabad to Patna, Madras and Kanpur branches
for specific purpose in pursuance of a prior contract and specific formulation
hence it being an inter-State
inter sales, inter--State
tate sales tax is leviable at
Faridabad.