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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 6A: Dealer's failure to provide required declaration deems goods movement as a sale.</h1> Section 6A of the Central Sales Tax Act has been amended by the Finance Act, 2002. In sub-section (1), the amendment adds that if a dealer fails to provide the required declaration along with evidence of dispatch of goods, the movement of those goods will be considered as having occurred due to a sale for all purposes under the Act.
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