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
Previous sanction requirement bars court cognizance without government approval; offences under the Act are cognizable and bailable. Courts may not take cognizance of offences under the Central Sales Tax Act except with the previous sanction of the Government or an officer it ... 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.
Previous sanction requirement bars court cognizance without government approval; offences under the Act are cognizable and bailable.
Courts may not take cognizance of offences under the Central Sales Tax Act except with the previous sanction of the Government or an officer it designates, and cognizance is limited to the local limits where the offence was committed; courts inferior to a Presidency Magistrate or a Magistrate of the first class shall not try such offences. All offences under the Act are cognizable and bailable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
