Declared Goods - Definition - Law Dictionary Home Dictionary Definition declared-goods

Definition :

Declared goods, 'Declared goods' in s. 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, State of Punjab v. Chandu Lal Kishori Lal, (1969) 1 SCC 695: AIR 1969 SC 1073: (1973) 3 SCR 849. See also State of Punjab v. Shakti Cotton Co., AIR 1972 SC 1458 (1463).

It means goods declared under s. 14 to be of special importance in inter-State trade or commerce. [Central Sales Tax Act, 1956 (74 of 1956), s. 2 (c)]