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Search Results Judgments > Phrase:CENTRAL SALES TAX ACT, 1956 Section 3 Page:1

Sep 07 2012

Reliance Industries Limited and Others Vs. State of U.P. and Others

  • Decided on : 07-Sep-2012

Court : Allahabad

... Law Commission Report on Article 286 (V) Central Sales Tax Act 1956 (VI) Literal Construction/Deemed Provision In Section 3 of the CST Act (VII) Central Sales Tax (Registration and Turnover) Rules,1957 (VIII) U.P. Value Added Tax Act, 2008 (IX) Other Statutory Provisions (X) Section 3 and 4 of the CST Act (XI) Production Sharing Contract (PSA) (XII) Gas Sales and Purchase Agreement (GSPA) (XIII) Gas Transmission ... Act, Section 3, 4 and 5 of the Central Sales Tax Act, 1956, shall apply respectively for determining whether or not a particular sale or purchase of any goods falls under any of the sub-clauses (I), (ii) and (iii) of clause (a)" 87. The explanation added to section 7 further provides that for the purpose of VAT Act, Sections 3, 4 and 5 of CST Act, 1956 shall apply for determining whether or not sale ... sale' as defined in Section 2 (g) and as used in Section 3 (a) and 4 (2) (a) 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 4 (2)(a) and (b) was wide enough to include not only a concluded contract of sale but also an agreement of sale ... sale outside the State or a sale in the course of import or export. (2)The provisions of Sections 3, 4 and 5 and Sections 14 and 15 of the Central Sales Tax Act, 1956 are applicable to a transfer of property in goods involved in the execution of a works contract covered by Article 366(29-A)(b). (3) While defining the expression 'sale' in the sales tax ...

Mar 13 1991

T. Azeezur Rahman and Company Vs. State of Tamil Nadu

  • Decided on : 13-Mar-1991

Court : Chennai

Reported in : [1991]82STC355(Mad)

... exported them to a foreign country. The assessee claimed that by virtue of section 5(3) of the Central Sales Tax Act, 1956, it was not only the export sale that was exempted from sales tax but the last purchase of raw hides and skins made by the petitioner was also exempt from sales tax. The Tribunal rejected such a contention. The other issue with which the ... section 15(a) of the Central Sales Tax Act, no discrimination by the State Legislature can be said to have been made having regard to the fact that the said consequence was the indirect result of sections 14 and 15 of the Central Sales Tax Act, 1956. That apart, having regard to the scheme of item 7(a) and (b) of the Second Schedule to the Tamil Nadu General Sales Tax Act ... tax on first sales of dressed hides and skins made out of raw hides and skins which had suffered tax earlier because of the restrictions contained in section 15(a) of the Central Sales Tax Act, no discrimination by the State Legislature can be said to have been made having regard to the fact that the said consequence was the indirect result of sections 14 and 15 of the Central Sales Tax Act, 1956 ... indirect result of sections 14 and 15 of the Central Sales Tax Act, 1956. That apart, having regard to the scheme of item 7(a) and (b) of the Second Schedule to the Tamil Nadu General Sales Tax Act, which treated raw hides and dressed hides to be different commodities commercially and for the purposes of the levy under the Tamil Nadu General Sales Tax Act, 1959, ...

Dec 09 1975

Balabhagas Hulaschand Vs. State of Orissa

  • Decided on : 09-Dec-1975

Court : Supreme Court of India

Reported in : AIR1976SC1016; (1976)2SCC44; [1976]2SCR939; [1976]37STC207(SC)

... these concluded transactions of sale the Government of Orissa levied sales tax under Section 3(a) of the Central Sales Tax Act, 1956, on the basis that the sales were inter-State sales and, therefore, fell within the ambit of that section. The assessing authorities up to the stage of the Tribunal negatived the contention of the appellants that the sale was merely an internal sale which took place ... sales tax under Section 3(a) of the Central Sales Tax Act, 1956, on the basis that the sales were inter-State sales and, therefore, fell within the ambit of that section. The assessing authorities up to the stage of the Tribunal negatived the contention of the appellants that the sale was merely an internal sale which took place in the State of West Bengal and not an inter-State sale ... sale takes place when the goods despatched in the name of the Calcutta firm were ultimately accepted by the said firm and the price of the said goods was paid to the appellants. On the basis of these concluded transactions of sale the Government of Orissa levied sales tax under Section 3(a) of the Central Sales Tax Act, 1956, on the basis that the sales were inter-State sales ... competence of a State Legislature to tax not a sale but even an agreement to sell, where an actual sale had not taken place. This Court held that the State Legislature was not competent to make such a levy under any statute passed by it.16. Section 3 of the Central Sales Tax Act, 1956, runs thus : 3. A sale or purchase of goods shall ...

Jul 05 1988

The State of Andhra Pradesh Vs. Mohd. Basheer & Company

  • Decided on : 05-Jul-1988

Court : Andhra Pradesh

Reported in : [1989]72STC185(AP)

... to exemption under section 5(2)(a)(vi) of the Punjab General Sales Tax Act in the context and setting of the language of sections 14 and 15 of the Central Sales Tax Act. The Supreme Court observed : 'Declared goods' in section 14 of the Central Sales Tax Act, 1956, are individually specified ... section (3) of section 5 of the Central Sales Tax Act read with section 38 of the Andhra Pradesh General Sales Tax Act. This plea was accepted by the Commercial Tax Officer, but his order was set aside by the revisional authority under section 20 of the Andhra Pradesh General Sales Tax Act who was of the opinion that the respondent is not entitled to any exemption under section 5(3) of the Central Sales Tax Act ... section 14 of the Central Sales Tax Act, 1956, are individually specified under separate items. 'Cotton ginned or unginned' is treated as a single commodity under one item of declared goods. It is evident that cotton ginned or unginned being treated as a single commodity and as a single species of declared goods cannot be subject under section 15(a) of the Central Sales Tax Act to a tax ... Central Sales Tax Act, 1956, are individually specified under separate items. 'Cotton ginned or unginned' is treated as a single commodity under one item of declared goods. It is evident that cotton ginned or unginned being treated as a single commodity and as a single species of declared goods cannot be subject under section 15(a) of the Central Sales Tax Act to a tax exceeding 2 per cent of 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 ...

Jun 30 1977

George Maijo and Co. Vs. The State of Andhra Pradesh and Ors.

  • Decided on : 30-Jun-1977

Court : Andhra Pradesh

Reported in : [1980]46STC41(AP)

... Sales Tax Act is concerned, because the Andhra Pradesh General Sales Tax Act, as amended by Andhra Pradesh Act 49 of 1976 is in conflict with the Central law and cannot be deemed to have been saved by Section 38 of the Andhra Pradesh General Sales Tax Act. As regards the provisions of Section 38, Mr. Chowdhary argued that Section 38 should be understood as referring to the provisions of Chapter II of the Central Sales Tax Act, 1956 ... incidents of the tax as Parliament may by law specify. It was pointed out in that decision that the meaning or the interpretation of Clause (3) of Article 286 of the Constitution of India is not to destroy all charging sections in the Sales Tax Acts of the States which are discrepant with Section 15(a) of the Central Sales Tax Act, 1956, but to ... that Central Act 103 of 1976 cannot be said to be in the contemplation of the State Legislature when it enacted Section 38 of the Andhra Pradesh General Sales Tax Act and he said affirmatively that Section 38 must be taken to comprehend only Chapter II of the Central Sales Tax Act, 1956, as it existed on the day when the Andhra Pradesh General Sales Tax Act was ... it enacted Section 38 of the Andhra Pradesh General Sales Tax Act and he said affirmatively that Section 38 must be taken to comprehend only Chapter II of the Central Sales Tax Act, 1956, as it existed on the day when the Andhra Pradesh General Sales Tax Act was enacted in 1957. He contended that the State law, as amended by Andhra Pradesh Act 49 of ...

Nov 17 1992

Gannon Dunkerley and Co. and Ors. Vs. State of Rajasthan and Ors.

  • Decided on : 17-Nov-1992

Court : Supreme Court of India

Reported in : 1993(37)KarLJ279; 1992(3)SCALE173; (1993)1SCC364; [1992]Supp3SCR103; [1993]88STC204(SC)

... Sections 3 and 4 of the Central Sales Tax Act, 1956 have been considered. We do not propose to go 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 contact 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 ... Central Sales Tax Act, 1956 have been considered. We do not propose to go 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 contact 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 ... sales contained in Section 2(g) of the Central Sales Tax Act, 1956 so as to include transfer of property in goods involved in execution of a works contract does not in any way affect the applicability of the Sections 3, 4 and 5 and Sections 14 and 15 of the Central Sales Tax Act to such transfers.37. On the basis of Article 286(3 ...

Apr 07 1967

Larsen and Toubra Ltd., Madras and Ors. Vs. Joint Commercial Tax Offic ...

  • Decided on : 07-Apr-1967

Court : Chennai

Reported in : AIR1968Mad407; [1967]20STC150(Mad)

... in the Central Sales Tax Act 1956 and conformably to clause (3) of the Article. Section 14 of the Act declares certain specified goods to be of special importance in inter-State trade or commerce in regard to tax on sale or purchase of declared goods within a State are prescribed. Section 6 is the charging section and it has imposed a liability to pay tax on all sales effected ... Mysore from a place situated outside its borders and a sale under such a contract would clearly be an inter-State sale as defined in section 3(a) of the Central Sales Tax Act, 1956. : [1966]3SCR352 applied the same principle to section 5(2) on the view that the expression 'occasions the movement of goods' in Sections 3(a) and 5(2) had the same meaning. ... tax as Parliament may by law specify. The principles envisaged by Art. 286(2) have since been formulated by Parliament in the Central Sales Tax Act 1956 and conformably to clause (3) of the Article. Section 14 of the Act declares certain specified goods to be of special importance in inter-State trade or commerce in regard to tax on sale or purchase of declared goods within a State are prescribed. Section ... the decisions in : [1961]1SCR379 and held that the sale occasioned the movement of goods from one State to another within section 3(a) of the Central Sales Tax Act, 1956 when the movement was the result of a covenant or incident of the contract of sale. It further observed that although a contract of sale of cement did not itself contain any covenant that ...

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 ...

Apr 07 1967

Larsen and Toubro Ltd. and Ors. Vs. The Joint Commercial Tax Officer a ...

  • Decided on : 07-Apr-1967

Court : Chennai

Reported in : (1967)2MLJ552

... Central Sales Tax Act, 1956 and conformably to Clause (3) of the Article., Section 14 of the Act declares certain specified goods to be of special importance in inter-State trade or commerce and by Section 15 restrictions and conditions in regard to tax on sale or purchase of declared goods within a State are prescribed. Section 6 is the charging section and it has imposed a liability to pay tax on all sales ... sale under such a contract would clearly be an inter-State sale as defined in Section 3, (a) of of the Central Sales Tax Act, 1956. Khosal & Co. (P.) Ltd. v. Deputy Commissioner of Commercial faxes : [1966]3SCR352 applied the same principle to Section 5(2) on the view that the expression 'occasions the movement of goods' in Sections 3 ... tax as Parliament may by law specify. The principles envisaged by Article 286(2) have since been formulated by Parliament in the Central Sales Tax Act, 1956 and conformably to Clause (3) of the Article., Section 14 of the Act declares certain specified goods to be of special importance in inter-State trade or commerce and by Section 15 restrictions and conditions in regard to tax on sale ...

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