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1 - 10 of 14 (0.23 seconds)Section 9 in The Central Sales Tax Act, 1956 [Entire Act]
Section 6 in The Central Sales Tax Act, 1956 [Entire Act]
Delhi Sales Tax Act, 1975
Section 5 in The Central Sales Tax Act, 1956 [Entire Act]
Khemka & Co. (Agencies) Pvt. Ltd. vs State Of Maharashtra on 27 February, 1975
28. A debate on this aspect would not be complete without noticing
the ruling in Kedarnath Jute Manufacturing Company (supra). In that
judgment, the Supreme Court held that Section 5(2)(a) prescribes an
exemption and, therefore, requires to be strictly construed. Following
observations, in the opinion of this Court, are extremely pertinent for
the purpose of decision in this case:
Section 8 in The Central Sales Tax Act, 1956 [Entire Act]
Section 10 in The Central Sales Tax Act, 1956 [Entire Act]
Section 3 in The Central Sales Tax Act, 1956 [Entire Act]
Orissa Cement Ltd. vs State Of Orissa And Anr. on 22 April, 1970
If one were to keep
this aspect in mind, then Orissa Cement (supra), on the other, suggests
that rebate for timely payment - provided for in the State law - can be
extended by virtue of Section 9(2) as it is intrinsically linked to the
concept of tax collection which falls properly within Section 9(2). In
the present case, the condition for grant of benefit, i.e., the benefit
under Section 5(3) and 5(4), subject to production of prescribed
declarations, is engrafted within the main statute, i.e. Central Sales
Tax.