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1 - 6 of 6 (0.35 seconds)Section 9 in The Central Sales Tax Act, 1956 [Entire Act]
Section 6 in The Central Sales Tax Act, 1956 [Entire Act]
State Of Mysore vs Yaddalam Lakshminarasimhaiah Setty ... on 10 November, 1964
(5) The majority of the learned Judges in State of Mysore v. Lakshminarasimiah Setty and Sons, , were of the view that the expression levied' in S. 9(1) of the Central Act referred to the expression "levied" in S. 5(3)(a) of the Madras General Sales Tax Act, and that being the case, although the transactions, which may fall within the purview of S. 3(b), would be chargeable under S. 6, as the latter provision is subject to the other provisions of the Central Act, the effect of Ss. 8(2) and 9(1) was to assimilate the provisions of the State enactments even in respect of the manner of levy and not merely the rate. The Supreme Court observed:
M.A. Abbas And Co., Madras vs State Of Madras on 22 December, 1961
In expressing that opinion, the Supreme Court took into account also the fact that there was no reason why the Central Act should be taken to have made a departure in the manner of levy of tax on the specified goods which are taxed only at a single point under the State Act Shah J. differed, and was inclined to uphold the view of the Madras High Court in Abbas and Co. v. State of Madras, . But, we are bound by the majority judgment of the Supreme Court, but for which, as we must confess, we would find it difficult to depart from the earlier view of this court in .
Section 3 in The Central Sales Tax Act, 1956 [Entire Act]
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