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1 - 10 of 30 (2.82 seconds)Section 9 in The Central Sales Tax Act, 1956 [Entire Act]
Section 4 in The Central Sales Tax Act, 1956 [Entire Act]
Section 2 in The Central Sales Tax Act, 1956 [Entire Act]
Section 8 in The West Bengal Taxation Tribunal Act, 1987. [Entire Act]
Section 16 in The Central Sales Tax Act, 1956 [Entire Act]
S. Kodar vs State Of Kerala on 17 April, 1974
The Supreme Court in the case of Kodar vs. State of
Kerala, reported in AIR 1974 SC 2272 = (1974) 34 STC 73 observed that decision
given by the Andhra Pradesh High Court in Addepalli Surya Ramchandra Rao
and Company vs. The State of Andhra Pradesh = 24 STC 133 represents the
correct view. The Supreme Court further observed affirming the aforesaid
decision of the A.P. High Court that Entry 54 in List II authorizes the State
Legislature to impose a tax on the sale or purchase of goods. So, the contention
of the appellants that the additional sales tax is not a tax on sales but on the
income of the dealer is without any basis.
Addepalli Surya Ramachandra Rao And Co. vs The State Of Andhra Pradesh And Ors. on 26 September, 1968
The Supreme Court in the case of Kodar vs. State of
Kerala, reported in AIR 1974 SC 2272 = (1974) 34 STC 73 observed that decision
given by the Andhra Pradesh High Court in Addepalli Surya Ramchandra Rao
and Company vs. The State of Andhra Pradesh = 24 STC 133 represents the
correct view. The Supreme Court further observed affirming the aforesaid
decision of the A.P. High Court that Entry 54 in List II authorizes the State
Legislature to impose a tax on the sale or purchase of goods. So, the contention
of the appellants that the additional sales tax is not a tax on sales but on the
income of the dealer is without any basis.