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)
Authority for Advance Rulings designated as interim tax authority, with pending proceedings transferable upon permanent authority constitution. The Authority for Advance Rulings under the Income tax law was to be notified, with necessary composition modifications, to act as the interim Authority under the Central Sales Tax Act until a permanent Authority was constituted, and pending proceedings were to be transferred to the newly constituted Authority to continue from their existing stage.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Rulings designated as interim tax authority, with pending proceedings transferable upon permanent authority constitution.
The Authority for Advance Rulings under the Income tax law was to be notified, with necessary composition modifications, to act as the interim Authority under the Central Sales Tax Act until a permanent Authority was constituted, and pending proceedings were to be transferred to the newly constituted Authority to continue from their existing stage.
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