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TypeBare Act JurisdictionCentral Government

Finance Act 1975 Chapter V

Central Sales Tax

~1 min read
https://sooperkanoon.com/act/33010

Bare act section · Research

About this section

Finance Act 1975 Chapter V is part of Finance Act 1975 - Central Sales Tax. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

In the Central Sales Tax Act, 1956, with effect from the 1st day of July, 1975, -

(1) in section 6, in sub-section (2), in clause (a) of the second proviso, for the words "three per cent.", the words "four per cent." shall be substituted;

(2) in section 8, -

(a) in sub-section (1), for the words "three per cent.", the words "four per cent." shall be substituted;

(b) in sub-section (2), in clause (a), for the words "at the rate", the words "at twice the rate" shall be substituted;

(c) in sub-section (2A), -

(i) for the words, brackets and figure "or sub-section (2)", the words, brackets, letter and figure "or clause (b) of sub-section (2)" shall be substituted;

(ii) for the words "three per cent.", the words "four per cent." shall be substituted;

(3) in section 15, in clause (a), for the words "three per cent.", the words "four per cent." shall be substituted.

Frequently asked questions

What does Finance Act 1975 Chapter V provide?

Section Chapter V of the Finance Act 1975 (Central Sales Tax) is reproduced on this page as part of the Finance Act 1975. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 1975 Chapter V?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1975 Chapter V. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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