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Start Free TrialCentral Sales Tax Act, 1956 Chapter II
Title: Formulation of Principles for Determining when a Sale or Purchase of Goods Takes Place in the Course of Inter-state Trade or Commerce or Outside a State or in the Course of Import or Export
State: Central
Year: 1956
..... Explanation.-- Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of this sub-section shall apply as if there were separate contracts in respect of the goods at each of such places. Section 5 - When is a sale or purchase of goods said to take place in the course of import or export (1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India. (2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India. 1 [(3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall.....
View Complete Act List Judgments citing this sectionCentral Sales Tax Act, 1956 Section 5
Title: When is a Sale or Purchase of Goods Said to Take Place in the Course of Import or Export
State: Central
Year: 1956
.....are sold in a prescribed form obtained from the prescribed authority. (5) Notwithstanding anything contained in sub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposes of its international flight, such purchase shall be deemed to take place in the course of the export of goods out of the territory of India. Explanation.-- For the purposes of this sub-section, "designated Indian carrier" means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.] _____________________________ 1. Inserted by Act 103 of 1976, sec. 3 w.r.e.f. 1-4-1976. 2. Inserted by the finance Act,2005 w.e.f. 13.05.2005
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