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1 - 10 of 20 (0.39 seconds)The Central Sales Tax Act, 1956
Article 286 in Constitution of India [Constitution]
Section 14 in The Central Sales Tax Act, 1956 [Entire Act]
Section 4 in The Central Sales Tax Act, 1956 [Entire Act]
Govind Saran Ganga Saran vs Commissioner Of Sales Tax And Ors on 26 April, 1985
29. The contention of the learned Advocate General is that apprehension of the Dealer is not well founded. That assurance is belied when one looks at the direction issued by the State Govt. on 12.9.2000. The levy of additional tax on the 'turn-over' of declared goods, if exceeds the maximum limits of tax prescribed under Section 15 of the Central Sales Tax Act results in violation of the provisions of Article 286(3) of the Constitution. The Circular referred to above issued by the State Govt. which contain clear directives to all the Assessing Officers that Section 15 of the Central Sales Tax Act is not at all applicable where the taxes imposed on gross 'total turn-over' and not on the separate 'turn-over' of the specified goods. That in our opinion is wholly misconceived and unwarranted direction and is contrary to the restrictions imposed on the State Govt.'s competence to levy taxes on declared goods exceeding the rate prescribed under Section 15 of the Central Sales Tax Act. It cannot be countenanced and sustained.