Refer ] (3) Parliament may by law formulate principles for determining when a sale or purchase of, or consignment of, goods takes place in the course ... Clause (3) specifies that Parliament must determine what forms an interstate sale. Important Verdict: Bengal Immunity Co. Ltd. vs State Of Bihar
namely:- (3) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State ... context of interstate trade or commerce. This addition includes a new entry, 92-A, which makes taxation of interstate sales a matter for the Union
Pradesh inter-state sales are not liable to any sales Tax and as per Sec.
9 such sales will also be entitled for Tax Credit ... classification in respect of sales of goods sent on
stock/consignment transfer and sales made in the course of
interstate trade and commerce and that
required in order that the sale which
occasions the movement is regarded as a sale in the course of
interstate trade or commerce. The obvious ... State was not justified in bringing the sale to
tax as a sale in the course of interstate trade and commerce, we are
not called
interstate sale, the situs of the sale is irrelevant. It is further submitted that the movement followed by sale is also an interstate sale ... sale to be a local sale or inter-state sale hardly serves any useful purpose. On the facts of the present case the sales
petitions is as to whether interstate sales of watery coconuts are liable to sales tax under Central Sales Tax Act, 1956 (hereinafter referred ... copra effected by any dealer in the course of interstate Trade/Commerce. Hence, the interstate sale of coconut is taxable at 1% with or without
interstate sales also because according to him, if Section 5(3) sale made locally to an exporter is not a "sale in the State ... will be an interstate sale, no matter whether such sale is a deemed export sale under Section
correct in law in confirming higher rate of tax on interstate sale covered by C Forms, uploaded in the website of the department and produced ... Central Sales Tax (Pondicherry) Rules, 1967; Central Sales Tax Act, 1956 ; and Central Sales Tax (Registration and Turnover) Rules, 1957, Central Sales Tax (Pondicherry) Rules
sale should not be treated as intrastate sale. Besides, there is also an allegation of suppression relatable to local sales. In response to the said ... interstate sales. As to which document is relied upon to hold that the dealer had indulged in camouflaging in sales as interstate sales
sell the tread
rubber to unregistered dealers outside the State through interstate sales
effected by him. By Ext.P1 notification dated 31.7.2008, the State ... benefit of
Ext.P1 notification in respect of the interstate sales of tread rubber effected
by him for the assessment years from
