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Central Sales Tax Act, 1956 Chapter III

Title: Inter-state Sales Tax

State: Central

Year: 1956

.....any dealer having a place of business in that State or part, as the case may be may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub- section (1), and every such application shall contain such particulars as may be prescribed. Explanation.-- For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate State notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.] 2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 8[sub-section (4) or section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish.....

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Karnataka Sales Tax Act, 1957 Section 5

Title: Levy of Tax on Sale or Purchase of Goods

State: Karnataka

Year: 1957

.....by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied-- (a) in the case of the sale of any of the goods mentioned in column(2) of the Second Schedule, by the first or the earliest of successive dealersin the State who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule, on the 12 [taxable turnover] of sales of such dealer in each year relating to such goods: 13 [Provided that in respect of sale by the.....

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Central Sales Tax Act, 1956 Section 8

Title: Rates of Tax on Sales in the Course of Inter-state Trade or Commerce

State: Central

Year: 1956

.....rates than those specified in sub-section (1) 19[***] as may be mentioned in the notification.] 15 (6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.] (7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section. (8) The provisions of sub-sections (6) and (7) shall not apply to any.....

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Central Sales Tax Act, 1956 Section 6

Title: Liability to Tax on Inter-state Sales

State: Central

Year: 1956

.....the tax payable on the sale of such goods under this Act.] ___________________________ 1. Section 6 re-numbered as sub-section (1) of that section by Act 31 of 1958, section 3 w.e.f. 1-10-1958. 2. 1st July, 1957, vide S.R.O. 940-A, dated 26th March 1957, published in the Gazette of India, Extra. 1957, Pt. II, section 3, p.1233/1. 3. Inserted by Act 61 of 1972, section 2 w.e.f. 1-4-1973. 4. Inserted by Act 103 of 1976, section 4 w.r.e.f. 1-4-1976. 5. Inserted by Act 28 of 1969, section 3 (retrospectively). 6. Substituted by Act 61 of 1972, section 2, for sub-section (2) w.e.f. 1-4-1973. 7. Substituted by Act 25 of 1975, section 38, for "three per cent." w.e.f. 1-7-1975. 8. Substituted by the Finance Act, 2005, w.e.f. 13.05.2005. Prior to its substitution, it read as under: "(3) Notwithstanding anything contained in this Act, if- (a) any official or personnel of- (i) any foreign diplomatic mission or consulate in India; or (ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or (b) any consular or diplomatic agent of any.....

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Central 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.....

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Central Sales Tax Act, 1956 Amending Act 2

Title: Central Sales Tax (Amendment) Act, 2005

State: Central

Year: 1956

.....Official Gazette, appoint. 2. Amendment of section 19 In the Central Sales Tax Act, 1956(74 of 1956) (hereinafter referred to as the principal Act), in section 19, after sub-section (2), the following sub-section shall be inserted, namely:-- "(2A) Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the Income-tax Act, 1961(43 of 1961) may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act.". 3. Insertion of new section 19A After section 19 of the principal Act, the following section shall be inserted, namely:-- "19A. Vacancies, etc., not to invalidate proceedings.--No proceeding before the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.". 4. Substitution of new section for section 20 For section 20 of the principal Act, the following section shall be substituted,.....

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Central Sales Tax Act, 1956 Amending Act 1

Title: The Central Sales Tax (Amendment) Act, 2001

State: Central

Year: 1956

.....Gazette, appoint. 2. Amendment of section 13 - In the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter referred to as the principal Act,) in section 13, in sub-section (l), after clause (g), the following clauses shall be inserted, namely: -- "(h) The proper functioning of the Authority constituted under section 19; (i) The salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19; (j) Any other matter as may be prescribed." 3. Insertion of new Chapter after Chapter V - After Chapter V of the principal Act, the following Chapter shall be inserted, namely: -- CHAPTER VI AUTHORITY TO SETTLE DISPUTES IN COURSE OF INTER-STATE TRADE OR COMMERCE 19. Central Sales Tax Appellate Authority - (1) The Central Government constitute, by notification in the Official Gazette, an Authority to settle inter-State disputes falling under section 6A or section 9 of this Act, to be known as "the Central Sales Tax Appellate Authority (hereinafter referred to as the Authority)". (2) The Authority shall consist of the following Members appointed by the Central Government, namely:-- .....

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Central Sales Tax Act, 1956 Section 15

Title: Restrictions and Conditions in Regard to Tax on Sales or Purchases of Declared Goods Within a State

State: Central

Year: 1956

.....purchase of paddy referred to in sub-clause (i) of clause (i) of section 14 is leviable under the law and the rice procured out to such paddy is exported out of India, then, for the purposes of sub-section (3) of section 5, the paddy and rice shall be treated as a single commodity;] (c) each of pulses referred to in clause (via) of section 14, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law.] ________________________ 1. Substituted by Act 31 of 1958, section 11, for section 15 w.e.f. 1-10-1958. 2. Substituted by Act 25 of 1975, section 38, for "three per cent." w.e.f. 1-7-1975. 3. The words "and such tax shall not be levied at more than one state;" omitted by the the Finance Act, 2002 w.e.f. 13-05-2002. 4. Substituted by Act 61 of 1972, section 12, for "the tax so levied" w.e.f. 1-4-1973. 5. Substituted by Act 61 of 1972, section 12, for "shall be refunded to such person" w.e.f. 1-4-1973. 6. Inserted by Act 103 of 1976, section 8 w.e.f. 7-9-1976. 7. Inserted by Act 33 of 1996, section 87 w.e.f. 28-9-1996.

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Sale of Goods Act, 1930 Section 64

Title: Auction Sale

State: Central

Year: 1930

In the case of sale by auction-- (1) where goods are put up for sale in lots, each lot is prima facie deemed to be the subject of a separate contract of sale; (2) the sale is complete when the auctioneer announces its completion by the fall of the hammer or in other customary manner; and, until such announcement is made, any bidder may retract his bid; (3) a right to bid may be reserved expressly by or on behalf of the seller and, where such right is expressly so reserved, but not otherwise, the seller or any one person on his behalf may, subject to the provisions hereinafter contained, bid at the auction; (4) where the sale is not notified to be subject to a right to bid on behalf of the seller, it shall not be lawful for the seller to bid himself or to employ any person to bid at such sale, or for the auctioneer knowingly to take any bid from the seller or any such person; and any sale contravening this rule may be treated as fraudulent by the buyer; (5) the sale may be notified to be subject to a reserved or upset price; (6) if the seller makes use of pretended bidding to raise the price, the sale is voidable at the option of the buyer.

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Sales Promotion Employees (Conditions of Service) Act, 1976 Section 6

Title: Application of Certain Acts to Sales Promotion Employees

State: Central

Year: 1976

.....be deemed to be his wages as computed in accordance with the provisions of this Act; (b) where an Act referred to in any of the said sub-section provides for a ceiling limit as to wages so as to exclude from the purview of the application of such Act persons whose wages exceed such ceiling limit, such Act shall not apply to any sales promotion employee whose wages as computed in accordance with the provisions of this Act exceed such ceiling limit.] ______________________ 1.Omitted by the Industrial Disputes (Amdt.) Act, 1982 (46 of 1982), section 24 (1-10-1982). 2.Inserted by Sales Promotion Employees (Conditions of Service) Amdt. Act (48 of 1986), section 4 (6-5-87).

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