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)
Binding effect of Authority orders: they bind State Governments and assessing and other authorities under state sales tax law An order under Chapter VI of the Central Sales Tax Act, 1956 is binding on each State Government concerned, the assessing authorities and other authorities created under any law relating to general sales tax in force in a State; the provision reflects a substitution to include assessing authorities and later omission of certain text by amendment.
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.
Binding effect of Authority orders: they bind State Governments and assessing and other authorities under state sales tax law
An order under Chapter VI of the Central Sales Tax Act, 1956 is binding on each State Government concerned, the assessing authorities and other authorities created under any law relating to general sales tax in force in a State; the provision reflects a substitution to include assessing authorities and later omission of certain text by amendment.
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