Chapter II - 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 (From Section 3 to Section 5)
Collection by registered dealers: only registered dealers may collect tax on inter state sales, and only as authorised by law. Collection of tax under the Central Sales Tax Act is confined to persons who are registered dealers. No person who is not a registered dealer may collect any tax in respect of sales of goods in the course of inter State trade or commerce, and registered dealers may collect tax only in accordance with the Act and rules made thereunder.
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.
Provisions expressly mentioned in the judgment/order text.
Collection by registered dealers: only registered dealers may collect tax on inter state sales, and only as authorised by law.
Collection of tax under the Central Sales Tax Act is confined to persons who are registered dealers. No person who is not a registered dealer may collect any tax in respect of sales of goods in the course of inter State trade or commerce, and registered dealers may collect tax only in accordance with the Act and rules made thereunder.
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