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1 - 10 of 20 (0.36 seconds)Section 3 in The Central Sales Tax Act, 1956 [Entire Act]
Binani Industries Limited vs Assistant Commissioner Of Commercial ... on 2 August, 2001
32. This Court is Shetty Leasing (India) Ltd., and Anr. v. Union of India and Ors. (supra) and Binani Industries Limited v. Assistance Commissioner of Commercial Taxes (supra) has followed the principles laid down by the Apex Court in 20th Century Finance Corporation's Case.
Section 4 in The Central Sales Tax Act, 1956 [Entire Act]
Shetty Leasing (India) Ltd. And Another vs Union Of India And Another on 21 November, 1995
32. This Court is Shetty Leasing (India) Ltd., and Anr. v. Union of India and Ors. (supra) and Binani Industries Limited v. Assistance Commissioner of Commercial Taxes (supra) has followed the principles laid down by the Apex Court in 20th Century Finance Corporation's Case.
Section 5 in The Central Sales Tax Act, 1956 [Entire Act]
The Central Sales Tax Act, 1956
Larsen And Toubro Limited vs Additional Commissioner Of Commercial ... on 4 January, 2001
35. The Andhra Pradesh High Court in the case of Larsen and Toubro Limited v. Commissioner of Commerical Taxes(supra) the Gujarat High Court in the case of State of Gujarat v. Elecon Engineering Co., (supra) with reference to the terms of the contract between the contractor and the contractee have taken the view that the particular transaction that they were deciding is interstate movement of goods and therefore, State Tax Law cannot be applied and the levy of tax under the State Act cannot be levied.
State Of Gujarat vs Elecon Engineering Co. on 6 August, 1992
35. The Andhra Pradesh High Court in the case of Larsen and Toubro Limited v. Commissioner of Commerical Taxes(supra) the Gujarat High Court in the case of State of Gujarat v. Elecon Engineering Co., (supra) with reference to the terms of the contract between the contractor and the contractee have taken the view that the particular transaction that they were deciding is interstate movement of goods and therefore, State Tax Law cannot be applied and the levy of tax under the State Act cannot be levied.