imposed by the Cst Act and by incorporating the State' St Act as part of the Cst Act , the lability ... first a liability created by the Act, second, the Act must provide for assessment, and third, the Act must provide for enforcement of the taxing
Act , the 1957 Act and the 1963
Act. His submissions are these:
(a) When the Kerala Act of 1125--M.E. was amended by Act ... other.
(c) The 1963 Act only incorporates a definition
contained in the 1944 Act. The 1957 Act is an independent
Act, applicable to some
Section 5 of the Central Sales Tax Act, 1956
(for short ` CST Act '), if the penultimate sale effected in favour of the
exporter ... insertion of sub-
section (3) of Section 5 of the CST Act by the Amending Act 103 of
1976 with effect from 1.4.1976, whereby
Tamil Nadu Value Added Tax Act,
2006, Act No. 32/2006 (hereinafter referred to as “ TNVAT Act ”)
and Rule 10(9)(a) of the Tamil ... contended that
the Taxation Laws (Amendment) Act, 2007 (Act No. 16/2007) has
amended the Central Sales Tax Act with effect from 01.04.2008
and prior
dealer
both under the Karnataka Sales Tax Act, 1957 and the Central Sales Tax Act, 1956
("CST ACT 1956", for short). Appellant ... appellant filed its return of turnover
under the CST ACT 1956. Before the AO, appellant contended that the goods
originated from the manufacturers and ultimately
Acts and that is how the amendment of the local Act affects
the rates under the Central Act. It is still the Central Act
that ... Act and that is how the amendment of the local acts affects
the rates under the Central Act. It is still the Central
Act that
Act, 2005 (for short the Act) and Sections 14 and 15 of the
Central Sales Tax Act, 1956 (CST Act for short). The petitioner-
assessees ... export sale, within the meaning of Section 5(1) of the CST
Act, the State may not get any revenue but larger national interest
under the Act,
apply for registration under the Act. Therefore, the liability to pay tax
under the provisions of CST fixed on the Seller ... Kerala State Act, (23 of 1975), the
court held that the State Act was repugnant to the (Central) Chit Fund
Act, 1982 and therefore
CST (TN) Rules is framed by the State Government in exercise of the power under section 13(4) of the CST Act it cannot ... CST (TN) Rules supplant the methodology of burden of proof contemplated under section 6A of the CST Act, and in that view of the matter
CST(O) Rules by holding that the
returns filed by the petitioner under the OST and CST Act during the period
under assessment as well ... Rule 12 of the CST (R & T) Rules, 1957. Sub-
section (2) of Section 6 of the CST Act provides that if the assessing
