Appointed day under Section 18A designated, fixing the effective start date for Central Sales Tax provision application. The Central Government, invoking the Explanation to sub section (2) of Section 18A of the Central Sales Tax Act, 1956, appoints a specific calendar date as the appointed day for the purposes of sub section (2) of Section 18 of the Act, thereby fixing the effective date for application of that sub section by way of ministerial notification.
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.
Appointed day under Section 18A designated, fixing the effective start date for Central Sales Tax provision application.
The Central Government, invoking the Explanation to sub section (2) of Section 18A of the Central Sales Tax Act, 1956, appoints a specific calendar date as the appointed day for the purposes of sub section (2) of Section 18 of the Act, thereby fixing the effective date for application of that sub section by way of ministerial notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.