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

Apr 15 1980

Consolidated Coffee Ltd. and Anr. Vs. Coffee Board, Bangalore

  • Decided on : 15-Apr-1980

Court : Supreme Court of India

Reported in : AIR1980SC1468; (1980)3SCC358; [1980]3SCR625; [1980]46STC164(SC)

... than one reason. In the first place the definitions of 'sale' and 'agreement to sell' in the Sale of Goods Act 1930 would not apply to the expression 'sale' occurring in the Central Sales Tax Act, 1956 wherein the expression 'sale' has been defined in Section 2(g) for the purpose of that Act and Under Section 2(g) of the Central Sales Tax Act 'sale' means 'any transfer of property in goods by one ... Exporters of coffee, including the petitioners, to make contingency deposits or to furnish bank guarantees to secure payment of sales tax on transactions which have been specifically exempted from sales tax by Section 5(3) and the proviso to Section 6(1) of the Central Sales Tax Act, 1956 read with Article 286(1) of the Constitution of India is without authority of law and the Board's ... the word 'sale' as defined in Section 2(g) and as used in Sections 3(a) and 4(2) and (b) of Central Sales Tax Act, 1956 and what was said by this Court was that the word 'sale' as used in Section 3(a) and Section (2) (a) and (b) was wide enough to include not only a concluded contract of sale but also an agreement of sale provided that ... section (3) of Section 5 of the Central Sales Tax Act, 1956, which was inserted on September 7, 1976 with retrospective effect from April 1, 1976 by the Amending Act (103 of 1976), the exemption from liability to tax under the Act in regard to a sale in the course of the export was and continues to be governed by Section 5(1) of the Act which runs thus5(1) A sale ...

Jun 01 2004

North East Pure Drink Pvt. Ltd. Vs. State of Assam and Ors.

  • Decided on : 01-Jun-2004

Court : Guwahati

... Central sales tax declaration in form 'C' as noted above. The Superintendent held that the issue of such Central sales tax declaration in form 'C' was not in consonance with the prescription laid down in Clause (b) of Sub-section (3) of Section 8 of the Central Sales Tax Act, 1956. Moreover the items were not covered by the certificate of registration granted to the petitioner under the Act ... Central Sales Tax Act, 1956. Moreover the items were not covered by the certificate of registration granted to the petitioner under the Act. The Superintendent found and held that the petitioner falsely represented when purchasing goods that such goods were covered by the certificate of registration and that after purchasing the same for any of the purposes as specified in Sub-section (3) of Section 8 of the Central Sales Tax Act, 1956 ... Section 46(1) of the Assam General Sales Tax Act, 1993. The petitioner issued CST declaration in form 'C' availing the benefit of purchase at the concessional rate of tax. Sub-clause (3) of Section 8 of the Central Sales Tax Act, 1956, provides that the goods to the class or classes specified in the certificate of registration of a dealer registered under the Act ...

Oct 04 2001

Kerala Hides and Skins Vs. State of Kerala

  • Decided on : 04-Oct-2001

Court : Kerala

Reported in : [2002]126STC156(Ker)

... authority, observing that the exemptions already allowed by the assessing authority under Section 5(3) of the Central Sales Tax Act, 1956 were irregular inasmuch as the disputed transactions at the hands of the assessee were not penultimate sales qualifying for exemption under Section 5(3) of the Central Sales Tax Act, 1956. Aggrieved by that order, the assessee filed appeals before the Appellate Tribunal. ... assessment years were completed by the assessing authority on March 30, 1989. While completing the assessments, the assessing authority allowed exemptions on export sales as per Section 5(3) of the Central Sales Tax Act, 1956 on the strength of form 'H' declarations submitted by the assesses. But, its claim was not fully allowed. Being dissatisfied with the assessments ... authority, in turn, remanded the proceeding to the assessing authority, inter alia, directing the assessing authority to examine the entire claim for exemption under Section 5(3) of the Central Sales Tax Act, 1956 made by the assessee. This order of remand by the first appellate authority was again challenged in appeal before the Tribunal. The Tribunal by order ... argument of the assessee that the period of limitation as provided under Section 19 of the Kerala General Sales Tax Act, 1963 would also govern the exercise of power by the first appellate authority while exercising jurisdiction under Section 34(3)(a)(i) of the Act while enhancing the original assessment was unsustainable. The Tribunal also found ...

Feb 19 2010

Telecommunication Consultants India Ltd. Vs. Commissioner of Commercia ...

  • Decided on : 19-Feb-2010

Court : Uttaranchal

Reported in : (2010)29VST265(NULL)

... tax under Section 3-F of U.P. Trade Tax Tact, 1948 was alleged and bad in law.Having demonstrated that the facts in the present controversy were similar to the facts in Tata Elxsi Ltd. 's case (supra), learned Counsel for the revision petitioner, then, invited our attention to Section 3 of the Central Sales Tax Act, 1956. Section 3 (aforesaid) is being reproduced hereunder:3. When is a sale ... to Section 3 of the Central Sales Tax Act, 1956. Section 3 (aforesaid) is being reproduced hereunder:3. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. - 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 ... Section 3-F is a charging section which provides tax on transfer of right to use any goods and it is extracted as under:3-F. (1) Notwithstanding anything contained in Section 3-A or Section 3-AAA or Section 3-D but subject to the provisions of Sections 14 and 15 of the Central Sales Tax Act, 1956, every dealer shall, for each assessment year, pay a tax ... Section 3 of the Central Sales Tax Act, 1956 must be deemed to have been satisfied by the deemed sales, contemplated through the lease agreements executed between the TCIL and the ONGC/BHEL. This determination has lead to the further conclusion, that the same constitute inter-State sales. The Central Government alone is however competent to levy sales tax on inter-State sales. That being so, the imposition of sales tax ...

Nov 07 2012

Teccon Services (P) Limited, represented by its Director, S. Jagannath ...

  • Decided on : 07-Nov-2012

Court : Chennai

... Section 5(3) of Central Sales Tax Act, 1956 and if the dealer is not able to produce the same, the dealer may not get the exemption under section 5(3) of the Central Sales Tax Act, 1956, as the production of the foreign agreement or order seems to be, in the opinion of the assessing officer, the only mode of proof to claim exemption under section 5(3) of the Act ... tax as it is open to the exporter to give a certificate in Form H enabling the dealers, who have not even sold the goods, to claim under Section 5(3) of the Central Sales Tax Act, 1956. Though the exporter may be liable to be proceeded with for filing the bogus Form H the large scale avoidance of tax ... the exemption was denied and the tax and penalty was imposed. Petitioner filed an application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 read with Section 9(2) of the Central Sales Tax Act, 1956 for revision of the order ... the dealer is able to produce any other documents in proof of the conditions prescribed under section 5(3) of the Central Sales Tax Act, 1956, it will be open to the assessing officer to accept the same. If the assessing ... Tax) appearing for the respondent. 3. The petitioner is a manufacturer of Heat Exchanger, Radiator and Oil Coolers and registered dealer under the Tamil Nadu General Sales Tax Act and Central Sales Tax Act, 1959. In respect of the assessment year 2005-06, petitioner filed monthly returns reporting a total taxable turnover of Rs.86,22,312/- under Central Sales Tax Act, 1956 ...

Mar 15 1971

The Commissioner of Sales Tax Vs. Jaynes Cheap Stores Supply

  • Decided on : 15-Mar-1971

Court : Delhi

Reported in : ILR1971Delhi529

... section 21 of the Delhi Act:- 'WHETHERthe powers for imposing penalty under section 11 of the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi can be invoked for imposing penalty for late or non-filing of the returns under the Central Sales Tax Act, 1956 in view of the provision contained in section 9(3) of the Central Sales Tax Act, 1956.'Section 9(3) of the Central Act reads as follows :- '(3 ... Sales Tax) Act, 1941 as extended to the Union Territory of Delhi can be invoked for imposing penalty for late or non-filing of the returns under the Central Sales Tax Act, 1956 in view of the provision contained in section 9(3) of the Central Sales Tax Act, 1956.'Section 9(3) of the Central Act reads as follows :- '(3)The authorities for the time being empowered to assess, collect and enforce payment of any tax under the general sales tax ... Central Sales Tax Act, 1956 in view of the provision contained in section 9(3) of the Central Sales Tax Act, 1956.'Section 9(3) of the Central Act reads as follows :- '(3)The authorities for the time being empowered to assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of 'the Government of India and subject to any rules made under this Act ...

Oct 08 1980

Commissioner of Sales Tax, State of Gujarat Vs. Union Medical Agency

  • Decided on : 08-Oct-1980

Court : Supreme Court of India

Reported in : AIR1981SC1; (1981)1SCC51; [1981]1SCR870; [1981]47STC170(SC); 1981(13)LC107(SC)

... section provides :Section 4(1) : Notwithstanding anything in Section 3, a dealer who is registered under the Central Sales Tax Act, 1956, but who is not liable to pay tax under the said Section 3, shall nevertheless be liable to pay tax-(a) on Sales of goods is respect of the purchase of which he has furnished a declaration under Sub-section (4) of Section 8 of the Central Sales Tax Act, 1956, and(b) on sales ... Section 8 and it reads as follows :4. (1) Notwithstanding anything in Section 3, a dealer who is registered under the Central Sales Tax Act, 1956, but who is not liable to pay tax under the said Section 3, shall nevertheless be liable to pay tax-(a) on sales of goods in respect of the purchase of which he has furnished a declaration under Sub-section (4) of Section 8 of the Central Sales Tax Act, 1956, and(b) on sales ... tax under Sub-section (3) of Section 7 of the Act', the expression 'registered dealer' in Clause (ii) of Section 8 would also include a dealer registered under the Central Sales Tax Act, 1956, on whom a special liability to pay sales tax has been imposed under Section 4. Upon that view, it held that a dealer who purchased goods from a dealer registered under the Central Act, who was liable to pay sales tax on the sale ...

Aug 05 1971

Jameel and Co. and Ors. Vs. The Commercial Tax Officer

  • Decided on : 05-Aug-1971

Court : Andhra Pradesh

Reported in : [1973]30STC321(AP)

... Section 9(3)of the Central Sales Tax Act, 1956. The only provision in the Central Act providing for penalty is Section 10 and that does not cover a penalty of the type contemplated by Section 12(3) of the Madras Act. Therefore, the imposition of penalty under Section 9(3) of the Central Sales Tax Act, 1956, read with Section 12(3) of the Madras General Sales Tax Act, 1959, for failure to disclose the turnover brought to tax under the Central Sales Tax Act, 1956 ... Section 12(3) of the Madras General Sales Tax Act, 1959, is not adopted for the purposes of Section 9(3)of the Central Sales Tax Act, 1956. The only provision in the Central Act providing for penalty is Section 10 and that does not cover a penalty of the type contemplated by Section 12(3) of the Madras Act. Therefore, the imposition of penalty under Section 9(3) of the Central Sales Tax Act, 1956, read with Section 12(3) of the Madras General Sales Tax Act ... Act. In other words, Section 12(3) of the Madras General Sales Tax Act, 1959, is not adopted for the purposes of Section 9(3)of the Central Sales Tax Act, 1956. The only provision in the Central Act providing for penalty is Section 10 and that does not cover a penalty of the type contemplated by Section 12(3) of the Madras Act. Therefore, the imposition of penalty under Section 9(3) of the Central Sales Tax Act, 1956, read with Section 12(3 ...

Feb 07 1994

Printers (Mysore) Ltd. and Anr. Vs. Asstt. Commercial Tax Officer and ...

  • Decided on : 07-Feb-1994

Court : Supreme Court of India

Reported in : 1994(2)ALT1(SC); JT1994(1)SC692; 1994(1)SCALE512; (1994)2SCC434; [1994]1SCR682; [1994]93STC95(SC)

... newspapers are entitled to the benefit of Section 8(3)(b) read with Section 8(l)(b) of the Central Sales Tax Act, 1956, hereinafter referred to as 'the Act'. If they are so entitled, they can purchase the raw material required by them at the concessional rate of 4%. If not, they will be liable to pay tax @ 10%. The Madras and Kerala High Courts ... : [1990]1SCR278 [para 14] and Commissioner of Income Tax, Bangalore v. J.H. Gotla, Yadagiri : [1985]156ITR323(SC) .19. For the above reasons, we hold that the expression 'goods' occurring in the words 'for use by him in the manufacture or processing of goods for sale' in Section 8(3)(b) of the Central Sales Tax Act, 1956 does take in, i.e., does not exclude ... sale. Ordinarily, of course, their sale is taxed.6. The expression 'goods' is defined in Clause (d) in Section 2. As originally enacted, the definition read: '(d) goods includes all materials, articles, commodities and all other kinds of movable property but does not include actionable claims, stocks, shares and securities.' (The Central Sales Tax Act, 1956 came into force on January 5, 1957.) By amending Act ... of 'goods' in Section 2(d) of the Central Sales Tax Act, the said amendment, brought in with a view to bring the said definition in accord with the amendments brought in by the Constitution Sixth (Amendment) Act (referred to hereinbefore) was actuated by the very same concern, viz., to exempt the sale of newspapers from the levy of Central Sales Tax. The amendment was not ...

Feb 05 1980

Shriram Sharma Vs. Morena Central Cooperative Bank Limited and Ors.

  • Decided on : 05-Feb-1980

Court : Supreme Court of India

Reported in : (1981)1SCC59

... section provides:4. (1) Notwithstanding anything in Section 3, a dealer who is registered under the Central Sales Tax Act, 1956, but who is not liable to pay tax under the said Section 3, shall nevertheless be liable to pay tax(a) on sales of goods in respect of the purchase of which he has furnished a declaration under sub-section (4) of Section 8 of the Central Sales Tax Act, 1956; and(b) on sales ... Section 8 and it reads as follows:4. (1) Notwithstanding anything in Section 3, a dealer who is registered under the Central Sales Tax Act, 1956, but who is not liable to pay tax under the said Section 3, shall nevertheless be liable to pay tax(a) on sales of goods in respect of the purchase of which he has furnished a declaration under sub-section (4) of Section 8 of the Central Sales Tax Act, 1956; and(b)on sales ... tax under sub-section (3) of Section 7 of the Act, the expression registered dealer in clause (ii) of Section 8 would also include a dealer registered under the Central Sales Tax Act, 1956, on whom a special liability to pay sales tax has been imposed under Section 4. Upon that view, it held that a dealer who purchased goods from a dealer registered under the Central Act, who was liable to pay sales tax on the sale ...

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