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Judgment Search Results Home  Phrase:central sales tax act 1956 section 3  Page:1

Nov 26 1969

Mysore Electrical Industries Ltd. Vs. Commercial Tax Officer, V Circle ...

  • Decided on : 26-Nov-1969

Court : Karnataka

Reported in : [1971]27STC559(Kar)

..... the petitioner on a net turnover of rs. 21,45,037.68 and levy a tax of rs. 6,82,566.75 for the period 1st april, 1968, to 31st march, 1969, under section 9(3) of the central sales tax act, 1956, hereinafter called the 'act' read with section 12-b of the mysore sales tax act, 1957. on 15th july, 1968, the petitioner filed the above writ petition challenging the levy ..... on the ground that the provisions of sections 8 and 9 of the act are unconstitutional. the main ground of attack was that the ..... act has adopted the sales tax laws of various states not only as they .....

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Nov 02 2007

Larsen and Toubro Limited Vs. The State of Bihar (now Jharkhand) and O ...

  • Decided on : 02-Nov-2007

Court : Jharkhand

Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)

..... into this controversy because the question whether a deemed sale resulting from transfer of property in goods involved in the execution of a particular works contract amounts to a sale in the course of inter-state trade or commerce under section 3 of the central sales tax act or an outside sale under section 4 of the central sales tax act ..... or a sale in ..... to be considered in accordance with the principles contained in sections 3, 4 and 5 of the central sales tax act keeping in view the terms and conditions of the particular contract. in this regard, the learned counsel have placed reliance on a number of decisions of this court wherein the provisions of sections 3 and 4 of the central sales tax act, 1956 have been considered. we do not propose to go .....

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Apr 13 2004

Monga Rice Mill etc. Vs. State of Haryana and Anr.

  • Decided on : 13-Apr-2004

Court : Supreme Court of India

Reported in : JT2004(Suppl1)SC300; 2004(5)SCALE49; (2004)6SCC101; [2004]135STC549(SC)

..... leave involve common question of law as to whether the state has power and competency to levy tax on paddy, purchased by the miller for sale of rice to the exporter, in view of section 5(3) read with section 15(ca) of central sales tax act, 1956 (hereinafter referred to as 'the 1956 act').3. for the sake of convenience, we may refer to the facts of civil appeal nos.3674-3710 ..... state.last purchase within the state by a dealer liable to pay tax under this act.5. in these civil appeals, we are not concerned with imports ..... after providing deductions admissible under section 27 of this act.schedule 'd':sl. no.name of declared goodscircumstances under which tax is to be leviedstage of levy1.cotton, paddy and oil seeds other than cotton seeds, as are defined in section 14 of the central sales tax act, 1956.(i) when imported.first sale within the state by a dealer liable to pay tax under this act.(ii) when purchased within the .....

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Mar 21 1997

K. Gopinathan Nair and etc. Vs. State of Kerala

  • Decided on : 21-Mar-1997

Court : Supreme Court of India

Reported in : AIR1997SC1925; JT1997(4)SC369; 1997(3)SCALE252; (1997)10SCC1; [1997]3SCR226; [1997]105STC580(SC)

..... mentioned in clause (1).parliament in exercise of its powers under article 286 sub-article (2) enacted central sales tax act, 1956. as laid down by section 3 thereof, a sale or purchase of goods shall be deemed to take place in the course of inter-state trade or commerce if the sale or purchase-(a) occasions the movement of goods from one state to another: or (b) is ..... with sections 5(1) and 5(2). in the case before the ..... of bihar and anr. v. tata engineering & locomotive co. ltd. [1970] 3 scc 697, a constitution bench of this court considered the provisions of section 3 of the central sales tax act, 1956, to decide what can be considered as a sale in the course of inter-state trade or commerce. noting the similarity in language between sections 3 and 5, the court relied upon the decisions of this court dealing ..... in the course of inter-state trade or commerce. 28. accordingly, the central sales tax act, 1956 in sections 3 and 5 lays down principles for deciding whether a sale or purchase takes place in the course of inter-state trade or commerce or in the course of import or export: 3. when is a sale or purchase of goods said to take place in the course of inter .....

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Dec 07 1981

The State of Tamil Nadu Vs. The Tata Oil Mills Co. Ltd.

  • Decided on : 07-Dec-1981

Court : Chennai

Reported in : [1983]52STC328a(Mad)

balasubrahmanyan, j.1. the question in this case is whether prawns cleaned, cut, sized and packaged for export can be regarded as a different kind of commercial commodity from prawns which were caught fresh from the sea. a more or less similar point was raised in state of tamil nadu represented by additional deputy commissioner (c.t.), madras division, madras v. ceyvere southern inc. kilpauk, madras-10 (t.c. no. 1049 of 1980) [1983] 52 stc 328 in regard to lobsters which were subject to similar operations before sale. by judgment dated 11th february, 1981, this court held that notwithstanding these operations, lobsters retained their original character as the same commercial commodity. by analogy of reasoning, we must hold in this case that prawns subjected to the processes of cleaning, cutting and the like are not any the less prawns and therefore they cannot be regarded as a new kind of commercial commodity. this was the decision rendered by the tribunal in this case on this basis, it granted exemption under section 5(3) of the central sales tax act, 1956. this revision is against the tribunal's order. following and adopting the decision of this court earlier cited, this revision must be dismissed as untenable. accordingly, it is dismissed.

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Sep 29 2000

Prime Impex Limited and Anr. Vs. Assistant Commissioner of Commercial ...

  • Decided on : 29-Sep-2000

Court : Kolkata

Reported in : [2002]127STC23(Cal)

..... from first of april, 1956 up to december, 1958 no sales tax in respect of declared goods could be levied under the provisions of section 5 of the bengal finance (sales tax) act, 1941 as during this period the restrictions and conditions specified in section 15 of the central sales tax act, 1956 were not incorporated in the bengal act.67. an argument was advanced that under the bengal sales tax rules, rule 3, item 28a, the ..... state was competent to levy the tax in question. but it appears that item ..... 28a of rule 3 is not consistent with the provisions of article 286 of the constitution and section 15 of the sales tax act, and, therefore .....

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Sep 11 2003

Jindal (India) Ltd. and Anr. Vs. Assistant Commissioner, Commercial Ta ...

  • Decided on : 11-Sep-2003

Court : Kolkata

Reported in : [2004]136STC492(Cal)

..... in a raw or dressed form, are declared goods under section 14(iii) of the central sales tax act, 1956 and they are regarded by the said act as a single commodity. it is stated that this being so section 15 of the central sales tax act provides that the goods which have suffered tax once cannot be taxed again at the time of inter-state sale.25. the relevant findings in the said judgment as ..... contentions, it appears that main consideration is of the law as to whether different items specified in different sub-clauses under any clause in section 14 of the central sales tax act, 1956 are different commodities and therefore, sales tax whether can be charged for sale of a commodity though it emerges from another commodity mentioned in same sub-clause. out of the cases cited the first one to ..... . heard mr. r.n. bajoria, learned counsel for the petitioner and mr. l.k. gupta, learned counsel for the respondents.8. the contention of the petitioner is that in section 14 of the central sales tax act, 1956 both hot and cold rolled strips have been included in sub-clause (vi) within clause (iv) and therefore, both the items are to be treated as one commodity .....

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Feb 27 2009

DCM Limited Vs. Commissioner of Sales Tax, Delhi

  • Decided on : 27-Feb-2009

Court : Supreme Court of India

Reported in : 2009(3)SCALE717; (2009)4SCC321; [2009]19STT399; (2009)21VST417(SC):2009AIRSCW2281

..... the said chemicals meant for inter-state sales, however, to avoid liability under the central sales tax act, 1956, the transaction was shown by the assessee (appellant - m/s. dcm ltd.) as a 'local sale'. accordingly by the said order dated 28.3.79, the said sales were taxed at 10% under the said 1956 act.5. aggrieved by the assessment order dated 28.3.1979, appeals were preferred by m ..... to produce the requisite `c' forms in respect of the sales made to the said three registered/purchasing dealers.7. aggrieved by the decision of the appellate tribunal, however, the assessee approached the high court of delhi by filing an application for reference under section 45(1) of delhi sales tax act, 1975. the question referred to the high court was : ..... the buyer (purchasing dealer) has been assigned a territory. according to learned counsel, section 3(a) of the 1956 act creates a deeming fiction. it provides that a sale or purchase shall be deemed to take place in the course of inter-state trade or commerce if the sale or purchase occasions movement of goods from one state to another. thus, according to ..... whether the sales tax tribunal was right in holding that the said sale(s) was an inter-state sale(s)? vide impugned judgment dated 3.7.07, the high court held that the sales were inter-state sales falling under section 3(a) of the said 1956 act. accordingly, the high .....

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Oct 05 2005

State of Andhra Pradesh Vs. Gouri Shankar Modern Rice Mill

  • Decided on : 05-Oct-2005

Court : Andhra Pradesh

Reported in : [2006]147STC370(AP)

..... execution of works contract, if such transfer from the contractor to the contractee constitutes a sale in the course of inter-state trade or commerce under section 3 or an outside the state sale under section 4, or a sale in the course of import or export under section 5 of the central sales tax act, 1956 but does not include the goods either obtained or purchased from other states and used ..... in the execution of works contract:provided also that no tax shall be payable under this section on the turnover relating to ..... sale in the course of inter-state trade or commerce, in such manner and subject ..... may be prescribed:provided that where any such goods on which a tax has been so levied are sold in the course of inter-state trade or commerce, and tax has been paid under the central sales tax act, 1956, in respect of the sale of such goods in the course of inter-state trade or commerce, the tax so levied, shall be reimbursed to the person making such .....

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Sep 13 2006

Maruthi Constructions Vs. Government of A.P. and Anr.

  • Decided on : 13-Sep-2006

Court : Andhra Pradesh

Reported in : (2007)10VST362(AP)

..... same goods as they were purchased;(l) turnover of goods involved in the execution of works contract which are transferred in the course of inter-state trade or commerce under section 3 or transferred outside the state under section 4 or transferred in the course of import or export under section 5 of the central sales tax act, 1956. ..... orderj. chelameswar, j.1. these two writ petitions are filed challenging the constitutionality of sub-section (4) of section 5g of the andhra pradesh general sales tax act, 1957 (hereafter referred as 'the act').2. section 5g of the act was inserted by act no. 22 of 1995 with effect from april 1, 1995 and later was substituted by act no. 27 of 1996 with effect from august 1,1996. sub ..... -section (4) came to be added to section 5g by act no. 25 of 2002 with effect from february 15, 2003.3. the facts ..... in some other form) involved in the execution of a works contract;6. pursuant to the amendment of the constitution, the state of andhra pradesh introduced section 5f in the act by act no. 22 of 1995, expressly authorising levy of sales tax on the transfer of property in goods either as goods or in some other form, involved in the execution of works contracts .....

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