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 - Central Sales Tax Act, 1956
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 - Central Sales Tax Act, 1956
Inter State sales tax: central levy collected in origin State under State sales tax procedures for assessment and recovery. Tax on inter State sales of goods is a central levy collected in the State from which movement of goods commenced; certain subsequent in transit sales are ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Inter State sales tax: central levy collected in origin State under State sales tax procedures for assessment and recovery.
Tax on inter State sales of goods is a central levy collected in the State from which movement of goods commenced; certain subsequent in transit sales are allocated by seller registration and prescribed documentation. State general sales tax law, with necessary modifications, applies for assessment, collection, interest, penalties and enforcement on behalf of the Government of India, and where no State law exists the Central Government may prescribe rules. Proceeds, including interest and penalties, collected in a State are assigned to and retained by that State, while Union Territory proceeds form part of the Consolidated Fund of India.
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