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)
Indemnity for government officers: good faith acts under the Central Sales Tax framework barred from suit or prosecution. Statutory indemnity shields government officers from suit, prosecution or other legal proceedings for actions done or intended to be done under the Central Sales Tax Act and its rules when performed in good faith, thereby barring personal liability arising from official functions under the tax framework.
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.
Indemnity for government officers: good faith acts under the Central Sales Tax framework barred from suit or prosecution.
Statutory indemnity shields government officers from suit, prosecution or other legal proceedings for actions done or intended to be done under the Central Sales Tax Act and its rules when performed in good faith, thereby barring personal liability arising from official functions under the tax framework.
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