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

Apr 07 1988

Commissioner of Sales Tax, U.P., Lucknow and Ors. Vs. Suresh Chand Jai ...

  • Decided on : 07-Apr-1988

Court : Supreme Court of India

Reported in : [1988]3SCR446

... on 5th May, 1976.3. It was further contended that the assessee did not know if the purchasers had taken these Tendu leaves to places outside U.P. and even if they had so taken, the assessee could not be assessed to tax under the Central Sales Tax Act as the contract between him ... Section 21 of the U.P. Sales Tax Act on inter-state sales of Rs. 21,050 to a tax of Rs. 2,105 whereas the case of the assessee was that the inter-state sales were nil. It was contended on behalf of the assessee that the assessee had effected the sales in U.P. According to the assessee, out of the above sales ... U.P. in pursuance of an agreement for sale entered into between the assessees and their customeRs. The existence of T.P. Form IV was taken note of but that did not conclude the matter. The condition precedent for imposing sales-tax under the Central Sales Tax Act, is that the goods must move ... tax under the Central Sales Tax Act as the contract between him and the purchaser was to purchase goods in U.P. The Tribunal took notice of T.P. Form IV which is a transport permit issued by the Forest Department. The Forest Department had given in writing that this transport permit did not relate to sale ... and under the circumstances of the case the Tribunal Sales Tax, Kanpur, was legally justified in knocking off the tax imposed by the assessing authority? 7. The High Court addressed itself to the question whether the sales effected by the respondent, were inter-state sales or not. On an analysis of the findings ...

Jun 21 1982

Sundaram Industries Limited Vs. The Assistant Commissioner of Commerci ...

  • Decided on : 21-Jun-1982

Court : Karnataka

Reported in : 1982(2)KarLJ353; [1983]52STC214(Kar)

... the sale certainly should be an inter-State sale. But for the purpose of section 3(a) of the Central Sales Tax Act it was not necessary that the contract of sale must itself provide for the cause the movement of goods or that the movement of goods must be occasioned specifically in accordance with the terms of the contract of sale. A sale could be inter-State sale ... -State sale. But for the purpose of section 3(a) of the Central Sales Tax Act it was not necessary that the contract of sale must itself provide for the cause the movement of goods or that the movement of goods must be occasioned specifically in accordance with the terms of the contract of sale. A sale could be inter-State sale even if the contract of sale ... sales by that company were inter-State sales. On appeal by the revenue, the Supreme Court held : (i) that if a contract of a sale contained a stipulation for the movement of the goods from one State to another, the sale certainly should be an inter-State sale. But for the purpose of section 3(a) of the Central Sales Tax Act it was not necessary that the contract of sale ... sales in question inter-State sales liable to tax under the Central Sales Tax Act by the concerned assessing authorities in Tamil Nadu and as such, the assessment orders were ab initio without jurisdiction and therefore illegal. 5. The second respondent-Deputy Commissioner by a composite order dismissed the revision petitions on the ground that he had jurisdiction under section 21(2) of the Act ...

Feb 16 2001

Triveni Engineering and Industries Ltd. Vs. State and Ors.

  • Decided on : 16-Feb-2001

Court : Rajasthan

Reported in : 2001(4)WLC65; 2001(3)WLN127

... Central Sales Tax Act and it did not take into account the conditions and restrictions imposed by Section 15 of the Central Sales Tax Act in respect of goods declared to be of special importance in inter-State trade or commerce under Section 14 of the Central Sates Tax Act. Clause (1) of Rule 29(2) of the Rajasthan Sales Tax Rules also suffered from the same infirmity and consequently Section 5(3) of the Rajasthan Sales Tax Act ... Central Government or any State Government, or (b) any local authority, or (c) any authority or corporation established by or under a statute, or (d) any company incorporated under the Companies Act, 1956 (1 of 1956) including any State or Central Government undertaking, or (e) any cooperative society or any other association registered under the Societies Registration Act ... Section 15 of the Central Sales Tax Act in respect of goods declared to be of special importance in inter-State trade or commerce under Section 14 of the Central Sates Tax Act. Clause (1) of Rule 29(2) of the Rajasthan Sales Tax Rules also suffered from the same infirmity and consequently Section 5(3) of the Rajasthan Sales Tax Act and Rule 29(2)0) of the Rajasthan Sales Tax ...

Mar 31 1982

Parrys Confectionary Ltd. Vs. The State of Tamil Nadu

  • Decided on : 31-Mar-1982

Court : Chennai

Reported in : [1983]52STC168(Mad)

... sales in question are not inter-State sales within the meaning of section 3(a) of the Central Sales Tax Act. 12. In view of our conclusion on point No. 1, it is unnecessary to consider the other question raised by the learned counsel for the assessee on the basis of section 8(2A) of the Central Sales Tax Act. 13. In the result, the tax ... Sales Tax Act (called the Act) are the petitioners in these tax revision cases. The assessment years with which we are concerned are 1968-69 to 1973-74. The short question that arises for consideration is whether the sales effected by M/s. Parrys Confectionary Limited (called the assessee) in favour of the Canteen Stores Department (India), Bombay, are inter-State sales under section 3(a) of the Central Sales Tax Act ... arises for consideration is whether the sales effected by M/s. Parrys Confectionary Limited (called the assessee) in favour of the Canteen Stores Department (India), Bombay, are inter-State sales under section 3(a) of the Central Sales Tax Act and whether the assessee is entitled to exemption under section 8(2A) of the Central Sales Tax. 2. The Canteen Stores Department ( ... section 8(2A) of the Central Sales Tax. 2. The Canteen Stores Department (India), Bombay, placed orders with the assessee for the supply of confectionery goods. Pursuant to the order the assessee despatched goods from the State of Tamil Nadu to Bombay. For the assessment years in question the assessee claimed exemption from levy of tax under the Central Sales Tax Act ...

Oct 21 2005

The Commissioner, Trade Tax Vs. S/s Shadi Ram Ganga Prasad Pvt. Ltd.

  • Decided on : 21-Oct-2005

Court : Allahabad

Reported in : (2008)11VST465(All)

... Section 3 of the Central Sales Tax Act that it would appear that before Section 3 can apply following fact must be established:(i) That there is sale or purchase of goods; and(ii) That the sale occasioned the movement of goods from one State to anotherIf these two conditions are satisfied it will become inter state sale on which tax can be levied under the Central Sales Tax Act ... sale, the question of application of the provision of Central Sales Tax Act does not arise at II because tax is on sale and not agreement to sell or the formal contract It has been further held in this case after analyzing clause (a) Section 3 of the Central Sales Tax Act that it would appear that before Section 3 can apply following fact must be established:(i) That there is sale ... Central Sales Tax Act does not arise at II because tax is on sale and not agreement to sell or the formal contract It has been further held in this case after analyzing clause (a) Section 3 of the Central Sales Tax Act that it would appear that before Section 3 can apply following fact must be established:(i) That there is sale or purchase of goods; and(ii) That the sale ...

Sep 10 1985

Sahney Steel and Press Works Limited and Anr. Vs. Commercial Tax Offic ...

  • Decided on : 10-Sep-1985

Court : Supreme Court of India

Reported in : AIR1985SC1754; (1985)3CompLJ239(SC); 1985(2)SCALE789; (1985)4SCC173; [1985]Supp2SCR780; [1985]60STC301(SC); 1986(1)LC77(SC)

... of Section 3 of the Central Sales Tax Act.13. Having held that the disputed transactions are inter-State sales, it is only appropriate that an opportunity should be given to the Company to collect 'C' Forms from the buyers for the purpose of obtaining relief under Sub-section (1) of Section 8 read with Sub-section (4) of Section 8 of the Central Sales Tax Act. ... Central Sales Tax an opportunity should be given to the Company to file 'C' forms to enable it to avail of the concessional rate of tax envisaged under Sub-section (1) of Section 8 read with Sub-section (4) of Section 8 of the Central Sales Tax Act. A further prayer in the alternative is that the assessment made under the local Sales Tax Acts ... sales inasmuch as they satisfy the terms of Clause (a) of Section 3 of the Central Sales Tax Act.13. Having held that the disputed transactions are inter-State sales, it is only appropriate that an opportunity should be given to the Company to collect 'C' Forms from the buyers for the purpose of obtaining relief under Sub-section (1) of Section 8 read with Sub-section (4) of Section ... sale transactions were inter-State sales inasmuch as they satisfy the terms of Clause (a) of Section 3 of the Central Sales Tax Act.13. Having held that the disputed transactions are inter-State sales, it is only appropriate that an opportunity should be given to the Company to collect 'C' Forms from the buyers for the purpose of obtaining relief under Sub-section (1) of Section 8 read with Sub-section ...

Mar 22 1976

G.A. Galiakotwala & Co. (P) Ltd., Madras Vs. The State of Madras

  • Decided on : 22-Mar-1976

Court : Supreme Court of India

Reported in : AIR1976SC2084; (1976)3SCC14; [1976]3SCR717; [1976]37STC536(SC); 1976(8)LC365(SC)

... Court of Madras.2. The principal question in this appeal is whether the sales of cotton by the appellant to the mills at Tiruneveli and Karur were interstate salts under Section 3(a) of the Central Sales Tax Act called the Central Act or are second sales under State Sales under Section 3(b) of the Central Act.3. The appellant has its place of busing at Coimbatore. The Mills are ... Section 3(b) of the Central Act.6. The appellant raised a second condition that the appellant is entitled to the benefit of Government Order No. 3602, which exempts from sales tax declared goods sold in the course of inter-State trade or commerce where tax has been levied or collected in respect of sale or purchased of such declared goods under Section 4 of the Madras General Sales Tax Act ... from sales tax declared goods sold in the course of inter-State trade or commerce where tax has been levied or collected in respect of sale or purchased of such declared goods under Section 4 of the Madras General Sales Tax Act, 1959 called the Madras Act. The Government Order No. 3602 was issued in exercise of powers confer, red by Section 8(5) of the Central Act ... or commerce where tax has been levied or collected in respect of sale or purchased of such declared goods under Section 4 of the Madras General Sales Tax Act, 1959 called the Madras Act. The Government Order No. 3602 was issued in exercise of powers confer, red by Section 8(5) of the Central Act. The appellant contended that the mills paid the tax on their ...

Jun 29 1998

India Equipment Leasing Ltd. Vs. Deputy Commissioner of Commercial Tax ...

  • Decided on : 29-Jun-1998

Court : Karnataka

Reported in : [1998]111STC403(Kar)

... where the contract of transfer of the right to use the goods is made.'3. Clause (d) of Explanation (3) besides the provision of Section 5C of the Karnataka Sales Tax Act have been assailed on the ground that in respect of transactions which are falling under Section 3 of the Central Sales Tax Act, 1956 the tax have to be levied only on the basis of the fact that goods are ... commerce or a sale outside the State or a sale in the course of import or export.(2) The provisions of Sections 3, 4, 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 466(29A)(b).(3) While defining the expression 'sale' in the sales tax legislation it ... 3) besides the provision of Section 5C of the Karnataka Sales Tax Act have been assailed on the ground that in respect of transactions which are falling under Section 3 of the Central Sales Tax Act, 1956 the tax have to be levied only on the basis of the fact that goods are within the State and have been put to use ignoring the nature of the transaction.4. Constitution 46th Amendment Act ... works contract is not competent to impose a tax on such a transfer (deemed sale) which constitutes a sale in the course of inter-State trade or commerce or a sale outside the State or a sale in the course of import or export.(2) The provisions of Sections 3, 4, 5 and Sections 14 and 15 of the Central Sales Tax Act, 1956, are applicable to a transfer of ...

Feb 23 1981

Delhi Cloth and General Mills Co. Ltd. Vs. Commissioner of Sales Tax, ...

  • Decided on : 23-Feb-1981

Court : Delhi

Reported in : [1981]48STC351(Delhi)

... 3. Section 4(1) of the Bengal Finance (Sales Tax) Act (local Act), as extended to Delhi and as applicable to this case, provides for the incidence of tax by a dealer whose gross turnover exceeds the taxable quantum. Section 27 of the Act, however, exempts the imposition of tax on all sales or purchases in the course of inter-State trade or commerce. Section 3(a) of the Central Sales Tax Act lays down that the sales ... tax by a dealer whose gross turnover exceeds the taxable quantum. Section 27 of the Act, however, exempts the imposition of tax on all sales or purchases in the course of inter-State trade or commerce. Section 3(a) of the Central Sales Tax Act lays down that the sales or purchases of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale ... Section 3(a) of the Central Sales Tax Act lays down that the sales or purchases of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase occasions the movement of goods from one State to another. We are not concerned with the rest of definition because it is on the basis of section 3(a) of the Central Act, ... irrelevant for the purpose of section 3(a). What has to be asked is as emphasised in State of Bihar v. Tata Engineering & Locomotive Co. Ltd. : [1971]2SCR849 when does a sale occasion the movement of goods sold ? It seems clear to us that a sale can occasion the movement of the goods sold only when the terms of the sale provide that the ...

Oct 24 2008

Saraswathi Agencies rep. by Mr. R. Kothandan, Partner Vs. The Sales Ta ...

  • Decided on : 24-Oct-2008

Court : Chennai

Reported in : (2009)21VST200(Mad)

... Sales Tax under the Tamil Nadu General Sales Tax Act in respect of the auction sale. However Karnataka Soaps and Detergents contended that the sale was in the course of interstate trade and as such they were liable to pay tax under Section 11 of the Central Sales Tax Act. In such factual situation, the Division Bench considered the Law on the subject of interstate sales ... Section 3(a) of the Central Sales Tax Act is concerned there is no distinction between unascertained or future goods and goods which are already in existence, if at the time when the sale takes place these goods have come into actual existence.15. The sale made by the petitioner in the name of the purchasers from other States were assessed to Central Sales Tax ... sale of sandalwood and the bid was confirmed in the name of the said Corporation. The State of Tamil Nadu insisted for payment of Sales Tax under the Tamil Nadu General Sales Tax Act in respect of the auction sale. However Karnataka Soaps and Detergents contended that the sale was in the course of interstate trade and as such they were liable to pay tax under Section 11 of the Central Sales Tax Act ...

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