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1 - 9 of 9 (1.05 seconds)Section 1 in The Central Sales Tax Act, 1956 [Entire Act]
Article 226 in Constitution of India [Constitution]
Section 2 in The Central Sales Tax Act, 1956 [Entire Act]
Section 7 in The Central Sales Tax Act, 1956 [Entire Act]
Deputy Commissioner Of Agricultural ... vs A.M. Abdul Wasigh And Bros. on 6 September, 1961
2. the point pressed before the sales tax authorities and considered by them was whether the delay in tiling the C Form could be condoned on sufficient cause being shown. Relying on the decision of this Court (n Dy. commissioner of Agricultural Income-tax and Sales-tax v. Abdul Wasigh and tiros., 1962-13 SIC 295 (Ker) it was held that the delay could not be condoned. the point advanced De-tore us was slightly different, i.e., that the benetit or concession conferred by Section 8(1) can be taken away under Section 8 (4) only if the dealer failed to furnish C Forms to the prescribed authority in the prescribed manner and that the dealer cannot be deprived of the benefit by enacting a rule fixing a date for furnishing me C forms, as the expression "the manner prescribed" in Sub-section (4) of the section does not take in the time element. In other words, the argument was that the preserved authority was bound to consider the C Forms, provided the same were furnished before the order of assessment was made.
The Central Sales Tax Act, 1956
The Deputy Commissioner Of Commercial ... vs Manohat Brothers, Madras on 20 December, 1961
In Deputy Commissioner of commercial taxes, Madras v. Manohar Brothers, 1962-13 STC 686: (AIR 1962 Mad 410) declaration forms in respect of part of We turnover were filed only before the Appellate Assistant commissioner were declined to act on the same. The Sales-tax Appellanate tribunal upheld the assessee's claim in respect of one transaction, it was held by the High Court of Madras that the assessee who produced the declaration forms in appeal was not entitled to claim the benefit under Section 8(1) the Act.
Palaniappa Match Works vs The State Of Kerala on 13 April, 1962
In 1962-13 STC 295 (Ker) the declaration forms were produced before the Sales Tax Officer after the order 01 assessment was made, and it was held that the appellate tribunal, which allowed the declaration forms to be filed before It, committed an error, pataniappa Match Works v. State of Kerala, 1962-13 STC y04 (Ker) which is not referred to in the order of reference, was a case in which the declaration forms filed by the assessee in time ware found to be defective by the Sales Tax Officer. In appeal before the Appellate Assistant commissioner as wen as the Appellate Tribunal, the assessee sougnt permission to produce new declaration forms in accordance with the 11(1), but the prayer was refused. The assessee producer new forms before this Court, and it was held that the assessee should nave been given an opportunity to produced proper declaration forms, "me order of Appellate tribunal was accordingly quashed.
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