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1 - 10 of 33 (0.25 seconds)Section 8 in The Central Sales Tax Act, 1956 [Entire Act]
Tamil Nadu General Sales Tax Act, 1959
The Kerala General Sales Tax Act, 1963
Section 2 in The Central Sales Tax Act, 1956 [Entire Act]
Deputy Commissioner Of Sales Tax Etc. ... vs Aysha Hosiery Factory (P) Ltd. Etc. Etc on 16 January, 1992
Engine Valves Limited vs Union Of India And Others on 6 April, 1993
State Of Tamil Nadu vs M. K Kandaswami Etc. Etc on 15 July, 1975
In this regard reference to the authority in State
of Tamil Nadu v M.K.Kandaswami & Others, would be
seemly, for this Court had adverted to three distinct
concepts; taxable persons, taxable goods and taxable
events and how they were distinguished. It was observed
in the said case that if the said distinction is overlooked,
it may lead to serious error in construction and
application of a taxing provision or enactment. In the
case of taxable or non-taxable/exempted goods, the focal
point and the focus is on the character and class of goods
in relation to their exigibility. Referring to the provisions
of Section 7-A of the Madras General Sales Tax, 1959,
the expression in the Act “taxable goods”, it was opined
as regards the goods mentioned in the First Schedule of
the Act that the sale and purchase was liable to tax at the
rate and at the point specified therein. It was further held
that the goods which were exempt were not taxable goods
and, therefore, could not be brought to charge and taxed.