Source: http://peractolegal.com/the-central-sales-tax-1956/
Timestamp: 2019-04-20 20:28:46+00:00

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An Act to formulate 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 into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.
(1) This Act may be called the Central Sales Tax Act, 1956.
(3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
1. The words “except the State of Jammu and Kashmir” omitted by Act 5 of 1958, sec. 2 (w.e.f. 13-3-1958).
2. Came into force on 5-1-1957, all sections except section 15, vide S.R.O. 78, dated 4th January, 1957, published in the Gazette of India, Extra., 1957, Pt. II, Sec. 3, p. 57. Section 15 came into force on 1-10-1958, vide G.S.R. 897, dated 23rd September, 1958, published in the Gazette of India, Extra., 1958, Pt. II, Sec. 3 (i), p. 476.
(ab) “crossing the customs frontiers of India” means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
(d) “goods” includes all materials, articles, commodities and all other kinds of movable property, but does not include 5[newspapers] actionable claims, stocks, shares and securities.
(k) “year”, in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.
Electricity must be considered to be goods for the purpose of sales tax legislation; Commissioner of Sales Tax v. Kolhapur Electric Supply Co., (1976) 37 STC 587.
Lottery tickets comprising the right to participate in the draw are goods; M. Anraj v. Government of Tamil Nadu, (1986) 61 STC 165 (SC).
The definition of ‘sale price’ is in two parts. The first part says that ‘sale price’ means the amount payable to a dealer as consideration for the sale of any goods. The second part which is an inclusive clause, includes any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in case where such cost is separately charged. Where the cost of freight is part of the price, it would fall within the first part of the definition and to such a case, the exclusion clause in the second part has no application. So it is exigible tax; Hindustan Sugar Mills Ltd. v. State of Rajasthan, (1979) 43 STC 13 (SC).
1. The words “one or more” omitted by Act 31 of 1958, sec. 2 (w.e.f. 1-10-1958).
2. Explanation omitted by Act 31 of 1958, sec. 2 (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, sec. 2 (w.e.f. 7-9-1976).
4. Subs, by Act 103 of 1976, sec. 2, for clause (b) (w.e.f. 7-9-1976).
5. Ins. by Act 31 of 1958, sec. 2 (w.e.f. 1-10-1958).
6. Subs. by Act 20 of 2002, sec. 150, for clause (g) (w.e.f. 11-5-2002).
7. Ins. by Act 18 of 2005, sec. 89 (w.e.f. 13-5-2005).
‘(i) “sales tax law” means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and “general sales tax law” means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally;’.
9. Subs. by Act 28 of 1969, sec. 2, for “and determined in the prescribed manner” (w.r.e.f. 5-1-1957).
(b) is effected by a transfer of documents of title to the goods during their movement from one State to another.
(b), be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee.
Explanation 2 : Where the movement of goods commences and terminates in the same State it shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods pass through the territory of any other State.
Where although the contract of sale of cement did not itself contain any covenant that the supply had to be made from any particular factory, as the contract was subject to the terms of the permit which provided that the supply had to be made from one or other factory situated outside Mysore State, the contract must be deemed to have contained a covenant that the cement would be supplied in Mysore from a place situated outside its borders and sale under such a contract would clearly be an inter-State sale as defined in clause (a) of section 3 of the Act; The State Trading Corporation of India v. State of Mysore, (1963) 14 STC 188 (SC).
Clauses (a) and (b) of section 3 are mutually exclusive, and clause (a) covers sales in which the movement of goods from one State to another is the result of a covenant or incident of the contract of sale and property in the goods passes in either State; Tata Iron and Steel Co. Ltd. v. S.R. Sarkar, (1960) 11 STC 655 (SC).
(b) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale by the seller or by the buyer, whether assent of the other party is prior or subsequent to such appropriation.
Explanation.—Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of this sub-section shall apply as if there were separate contracts in respect of the goods at each of such places.
Since the bonded warehouses are located in ports, they are within the borders of the concerned State. Sales made to ships are often claimed as sales outside the State or as sales in the course of export. The principles laid down in section 4 (2) of the Act would apply in such cases and the sales would be held as internal sales. The goods are intended for consumption on board during voyage and hence there is no destination for their export. So, they can’t be considered as sales in the course of export; Burmah Shell Oil Storage & Distributing Co. v. Commissioner of Income-tax, (1960) 11 STC 764 (SC).
(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India.(2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India.
2[(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the exporter to whom the goods are sold in a prescribed form obtained from the prescribed authority.
(5) Notwithstanding anything contained in sub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposess of its international flight, such purchase shall be deemed to take place in the course of the export of goods out of the territory of India.
Exemption under this section is allowed only when the commodity exported is the same as commodity purchased, no exemption where paddy is purchased and rice is exported. But after 1996 they were deemed to be the same commodity as per section 15 (ca); Satnam Overseas (Exports) v. State of Haryana, (2003) 130 STC 107.
When the bill of lading is endorsed while the consignment is still on the high seas and the sale was in the course of import, as it was effected by transfer of documents to the goods before they had crossed the limits of the customs. The sale was covered by the latter part of section 5 (2) read with section 2 (ab) and as it was in course of import hence not liable to Sales Tax; Minerals and Metals Trading Corporation of India Ltd. v. Sales Tax Officer, (1998) 111 STC 434.
1. Ins. by Act 103 of 1976, sec. 3 (w.r.e.f. 1-4-1976).
2. Ins. by Act 18 of 2005, sec. 90 (w.e.f. 13-5-2005).
entitled to privileges under any convention or agreement to which India is a party or under any law for the time being in force, if such official, personnel, consular or diplomatic agent, as the case may be, has purchased such goods for himself or for the purposes of such mission, consulate, United Nations or other body.
It is obligatory on the part of the dealer claiming exemption under section 6 (2) to collect the E II forms from the selling dealer and file them before the assessing authority. He cannot insist for issue of summons by the assessing authority compelling the selling dealer to produce the declaration form; Tamilnadu Agencies v. CTO, (1982) 50 STC 146.
1. Section 6 re-numbered as sub-section (1) of that section by Act 31 of 1958, sec. 3 (w.e.f.1-10-1958).
2. 1st July, 1957, vide S.R.O. 940A, dated 26th March, 1957, published in the Gazette of India, Extra., Pt. II, Sec. 3, p. 1233/1.
3. Ins. by Act 61 of 1972, sec. 2 (w.e.f. 1-4-1973).
4. Ins. by Act 103 of 1976, sec. 4 (w.r.e.f. 1-4-1976).
5. Ins. by Act 28 of 1969, sec. 3 (w.r.e.f. 5-1-1957).
6A. BURDEN OF PROOF, ETC., IN CASE OF TRANSFER OF GOODS CLAIMED OTHERWISE.
(1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods 2[and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale].(2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) are true, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration related shall be deemed for the purpose of this Act to have been occasioned otherwise than as a result of sale.
Explanation : In this section, “assessing authority”, in relation to a dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act.
1. Ins. by Act 61 of 1972, sec. 3 (w.e.f. 1-4-1973).
2. Ins. by Act 20 of 2002, sec. 151 (w.e.f. 11-5-2002).
(1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.1[(2) Any dealer liable to pay tax under the sales tax law of the appropriate State, or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A) unless he has been given an opportunity of being heard.
six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.
Even if a dealer gets himself registered under sub-section (2) of section 7, he should take out separate registration under sub-section (1) of section 7, the moment he becomes liable to pay tax under the Act; Commissioner of Sales Tax v. Imphalbs Manufacturing Co., (1972) 29 STC 450 (MP).
1. Subs. by Act 31 of 1958, sec. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, sec. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, sec. 3, for “clause (a) of sub-section (4) of section 8” (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, sec. 5, for sub-section (3B) (w.e.f. 7-9-1976). Earlier sub-section (3B) was inserted by Act 61 of 1972, sec. 4 (w.e.f. 1-4-1973).
5. Ins. by Act 61 of 1972, sec. 4 (w.e.f. 1-4-1973).
6. Ins. by Act 61 of 1972, sec. 4 (w.e.f. 1-4-1973).
7. Subs. by Act 31 of 1958 sec. 4, for sub-section (4) (w.e.f. 1-10-1958).
8. Subs. by Act 61 of 1972, sec. 4, for “or has ceased to exist” (w.e.f. 1-4-1973).
4[(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State.
(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 10[***] clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).
(7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section.
(8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the 17[prescribed authority referred to in sub-selling such goods furnishes to the 17[prescribed authority referred to in sub-section (4) a declaration in the prescribed manner on the prescribed form obtained from the authority specified by the Central Government under sub-section (6)] in sub-section (5), duly filled in and signed by the registered dealer to whom such goods are sold.
When sale or purchase is exempted from sales tax under the local Act, goods manufactured by registered small scale industry is exempted from local sales tax for five years but not from Central Sales Tax; Union of India v. Rapidur (India) Pvt. Ltd. , (2002) 119 STC 18.
In case of Inter-State Sales, notification by State Government reducing rate of sales tax payable by dealers having place of business in the State was held to be void by Supreme Court but subsequent Constitution Bench overruled it. So, the State Government cannot recover the difference by reason of earlier decision: Shree Cement Ltd. v. State of Rajasthan, (2000) 119 STC 10.
1. The Act has been extended to Goa, Daman and Diu (with modifications) by Reg. 12 of 1962, sec. 3 and Sch., to Kohima and Mokokchung districts of Nagaland (as in force on 5-8-1971) by Act 61 of 1972, sec. 14 (1) (w.e.f. 30-11-1972). The amendments made to the Act by Act 61 of 1972, came into force in the said districts (w.e.f. 1-4-1973) [ vide sec. 14(2), Act 61 of 1972].
3. Subs. by S.O. 1277(E), dated 30th May, 2008, for “three per cent.” (w.e.f. 1-6-2008).
and for the purpose of making any such calculation under clause (a) or clause (b), any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.
5. Sub-section (2A) omitted by Act 20 of 2002, sec. 152 (w.e.f. 11-5-2002). Earlier sub-section (2A) [along with sub-sections (2), (3) and (4)] was substituted by Act 31 of 1958, sec. 5, for sub-sections (1), (2), (3) and (4) (w.e.f. 1-10-1958).
6. Subs. by Act 16 of 2007, sec. 4(b), for “The goods referred to in clause (b) of sub-section (1)” (w.e.f. 1-4-2007).
7. Clause (a) omitted by Act 8 of 1963, sec. 2 (w.e.f. 1-4-1963).
8. Certain words omitted by Act 8 of 1963, sec. 2 (w.e.f. 1-4-1963).
9. Ins. by Act 20 of 2002, sec. 152 (w.e.f. 11-5-2002).
10. The words “clause (a) or” omitted by Act 8 of 1963, sec. 2 (w.e.f. 1-4-1963).
12. Subs. by Act 61 of 1972, sec. 5, for sub-section (5) (w.e.f. 1-4-1973).
13. Ins. by Act 20 of 2002, sec. 152 (w.e.f. 11-5-2002).
14. The words “or the Government” omitted by Act 16 of 2007, sec. 4(d) (w.e.f. 1-4-2007).
15. The words “or sub-section (2)” omitted by Act 16 of 2007, sec. 4(d) (w.e.f. 1-4-2007).
“(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of manufacture, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as trading or packing material or packing accessories in an unit located in any special economic zone, if such registered dealer has been authoirsed to establish such unit by the authority specified by the Central Government in this behalf”.
17. Subs. by Act 23 of 2004, sec. 118, for “authority referred to in sub-section (6) a declaration in the prescribed manner on the prescribed form obtained from the authority referred to in sub-section (5)” (w.e.f. 10-9-2004).
PROVIDED that no deduction on the basis of the above formula shall be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions of this Act, has been otherwise deducted from the aggregate of sale prices.
(c) such other deductions as the Central Government may, having regard to the prevalent market conditions, facility of trade and interests of consumers, prescribe.
(2) Save as otherwise provided in sub-section (1), in determining the turnover of a dealer for the purposes of this Act, no deduction shall be made from the aggregate of the sale prices.
Goods returned by the purchasers cannot be considered as sales made by him and assessed to tax under the Central Sales Tax Act as inter-State sales; M. Fram Rose & Co v. State of Maharashtra, (1977) 40 STC 36 (Bom).
1.Ins. by Act 28 of 1969, sec. 5 (w.r.e.f. 5-1-1957).
Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, be rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section.
The Supreme Court has held that findings of fact recorded by the assessing authorities could not be set aside by the High Court when there was no basis to hold that the assesee in the normal course would have transferred the entire stock; State of Tamil Nadu v. Kerala State Small Industries Development and Employment Corporation Ltd., AIR 2001 SC 1790.
1. Subs. by Act 28 of 1969, sec. 6, for section 9 (w.r.e.f. 5-1-1957). Earlier section 9 was substituted by Act 31 of 1958, sec. 6 (w.e.f. 1-10-1958).
2. Subs. by Act 103 of 1976, sec. 6, for the proviso (w.e.f. 7-9-1976).
3. Subs. by Act 16 of 2007, sec. 5, for “clause (a) of sub-section (4) of section 8” (w.e.f. 1-4-2007).
4. Subs. by Act 10 of 2000, sec. 119, for “penalty” (w.e.f. 12-5-2000).
5. Subs. by Act 61 of 1972, sec. 6, for “refunds, penalties” (w.e.f. 1-4-1973).
6. Ins. by Act 103 of 1976, sec. 6 (w.e.f. 7-9-1976).
7. Ins. by Act 103 of 1976, sec. 6 (w.e.f. 7-9-1976).
8. Subs. by Act 10 of 2000, sec. 119, for “provisions relating to offences and penalties” (w.e.f. 12-5-2000).
9. Ins. by Act 10 of 2000, sec. 119 (w.e.f. 12-5-2000).
10. Subs. by Act 10 of 2000, sec. 119, for “including any penalty” (w.e.f. 12-5-2000).
1. Ins. by Act 31 of 1958, sec. 6 (w.e.f. 1-10-1958).
9B. ROUNDING OFF OF TAX, ETC. -.
PROVIDED that nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act in respect of any sale by him of goods in the course of inter-State trade or commerce.
1.Ins. by Act 61 of 1972, sec. 7 (w.e.f. 1-4-1973).
he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both; and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.
1. Subs. by Act 61 of 1972, sec. 8, for clause (a) (w.e.f. 1-4-1973).
2. The words “certificate or” omitted by Act 16 of 2007, sec. 6 (w.e.f. 1-4-2007).
3. Ins. by Act 20 of 2002, sec. 153 (w.e.f. 11-5-2002).
4. Subs. by Act 61 of 1972, sec. 8, for “clause (b)” (w.e.f. 1-4-1973).
5. Ins. by Act 31 of 1958, sec. 7 (w.e.f. 1-10-1958).
The authority who grants registration is the competent authority to levy penalty under section 10A. Even if there is a change in the jurisdiction the authority who made the assessment is competent to levy penalty as “levy of penalty is one form of levying tax”; State of Uttar Pradesh v. Dyer Meakin Breweries Ltd., 31 STC 588 (SC).
1. Ins. by Act 31 of 1958, sec. 8 (w.e.f. 1-10-1958).
2. Section 10A re-numbered as sub-section (1) of that section by Act 28 of 1969, sec. 7 (w.r.e.f. 1-10-1958).
3. Subs. by Act 61 of 1972, sec. 9, for certain words (w.e.f. 1-4-1973).
4. Ins. by Act 28 of 1969, sec. 7 (w.r.e.f. 1-10-1958).
5. Subs. by Act 16 of 2007, sec. 7, for “clause (a) of sub-section (4) of section 8” (w.e.f. 1-4-2007).
(1) No court shall take cognizance of any offence punishable under this Act or the rules made there under except with the previous sanction of the government within the local limits of whose jurisdiction the offence has been committed or of such officer of that government as it may, by general or special order, specify in this behalf; and no court inferior to that of a presidency magistrate or a magistrate of the first class shall try any such offence.(2) All offences punishable under this Act shall be cognizable and bailable.
No suit, prosecution or other legal proceeding shall lie against any officer of government for anything which is in good faith done or intended to be done under this Act or the rules made there under.
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(g) the time within which, the manner in which and 12[the authorities to whom] any change in the ownership of any business or in 13[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 14[the Central Government or as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.
Section 13 (3) and (4) set out the spheres of rule-making powers of the State Governments. Inter-State trade and commerce involves dealers of two different State. Any rule made by a State Government can only govern the dealers of that State. It cannot govern dealers of other States. Any rule that governs dealers of X State cannot be considered as mandatory; State of Madras v. Nandlal & Co., (1967) 20 STC 374 (SC).
1. Ins. by Act 18 of 2005, sec. 92 (w.e.f. 13-5-2005).
2. Ins. by Act 20 of 2002, sec. 154 (w.e.f. 11-5-2002).
3. Clause (aa) relettered as clause (ab) by Act 18 of 2005, sec. 92 (w.e.f. 13-5-2005).
4. Ins. by Act 61 of 1972, sec. 10 (w.e.f. 1-4-1973).
5. Subs. by Act 31 of 1958, sec. 9, for clause (d) (w.e.f. 1-10-1958).
6. Ins. by Act 61 of 1972, sec. 10 (w.e.f. 1-4-1973).
7. Subs. by Act 28 of 1969, sec. 8, for “sub-section (3)” (w.r.e.f. 5-1-1957).
8. Ins. by Act 41 of 2001, sec. 2 (w.e.f. 17-3-2005).
9. Subs. by Act 61 of 1972, sec. 10, for sub-section (2) (w.e.f. 1-4-1973).
10. Ins. by Act 61 of 1972, sec. 10 (w.e.f. 1-4-1973).
11. Subs. by Act 61 of 1972, sec. 10, for clause (e) (w.e.f. 1-4-1973).
12. Subs. by Act 31 of 1958, sec. 9, for “the authorities to which” (w.e.f. 1-10-1958).
13. Subs. by Act 31 of 1958, sec. 9, for “the nature” (w.e.f. 1-10-1958).
14. Subs. by Act 61 of 1972, sec. 10, for “the State Government” (w.e.f. 1-4-1973).
8[(iid) Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines.
Only goods upon which entry tax under the Entry Tax Act had been paid were entitled to the exemption and there had to be actual payment. The impact of the entry tax upon the goods for which exemption was sought had to be felt and only then is exemption available; State of Madhya Pradesh v. Indore Iron and Steel Mills Pvt. Ltd., (1998) 111 STC 261.
1. Ins. by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976).
2. Subs. by Act 61 of 1972, sec. 11, for clause (i) (w.r.e.f. 5-1-1957).
3. Clause (i) re-numbered as clause (ia) by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976).
4. Subs. by Act 26 of 1988, sec. 85, for item (iia) (w.e.f. 13-5-1988). Earlier item (iia) was inserted by Act 16 of 1957, sec. 3 (w.e.f. 4-6-1957) and was substituted by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958).
5. Ins. by Act 13 of 1989, sec. 50 (w.e.f. 12-5-1989).
7. Ins. by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976).
“(iid) Aviation Turbine Fuel sold to a Turbo-Prop Aircraft.
Explanation.—For the purposes of this clause, “Turbo-Prop Aircraft” means an aircraft deriving thrust, mainly from propeller, which may be driven by either turbine engine or piston engine;”.
9. Subs. by Act 61 of 1972, sec. 11, for clause (iv) (w.e.f. 1-4-1973).
10. Subs. by Act 14 of 2001, sec. 139, for “pig iron and” (w.e.f. 11-5-2001).
11. Subs. by Act 38 of 1978, sec. 3 and Sch. II, for “ingot moulds bottom plates” (w.e.f. 26-11-1978).
12. Subs. by Act 61 of 1972, sec. 11, for clause (v) (w.e.f. 1-4-1973).
13. Ins. by Act 21 of 2006, sec. 71 (w.e.f. 18-4-2006).
14. Subs. by Act 61 of 1972, sec. 11, for clause (vi) (w.e.f. 1-4-1973).
15. Ins. by Act 103 of 1976, sec. 7 (w.e.f. 7-9-1976).
16. Subs. by Act 26 of 1988, sec. 85, for item (vii) (w.e.f. 13-5-1988). Earlier item (vii) was inserted by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958).
17. Ins. by Act 13 of 1989, sec. 50.
18. Subs. by Act 26 of 1988, sec. 85, for item (viii) (w.e.f. 13-5-1988). Earlier item (viii) was inserted by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958).
20. Subs. by Act 26 of 1988, sec. 85, for item (x) (w.e.f. 13-5-1988). Earlier item (x) was inserted by Act 31 of 1958, sec. 10 (w.e.f. 1-10-1958).
21. Item (xi) omitted by Act 19 of 1968, sec. 43 (w.e.f. 11-5-1968).
(d) each of the pulses referred to in clause (via) of section 14, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law.
When raw hides and skins are purchased on the payment of purchase tax are liable to pay Sales tax in respect of dressed hides and skins and levy of Sales tax on the sale of dressed hides and skins would not fall foul of section 15; K.A.K. Anwar & Co. v. State of Tamil Nadu, (1998) 108 STC 258.
Clause (ca) was introduced in 1996, due to which paddy and rice were deemed to be the same commodity and hence exemption allowed; Satnam Overseas (Export) v. State of Haryana, (2003) 130 STC 107.
1. Subs. by Act 31 of 1958, sec. 11, for section 15 (w.e.f. 1-10-1958).
2. Subs. by Act 25 of 1975, sec. 38, for “three per cent.” (w.e.f. 1-7-1975).
3. Certain words omitted by Act 20 of 2002, sec. 155 (w.e.f. 11-5-2002).
4. Subs. by Act 61 of 1972, sec. 12, for “the tax so levied” (w.e.f. 1-4-1973).
5. Subs. by Act 61 of 1972, sec. 12, for “shall be refunded to such person” (w.e.f. 1-4-1973).
6. Ins. by Act 103 of 1976, sec. 8 (w.e.f. 7-9-1976).
7. Ins. by Act 33 of 1996, sec. 87 (w.e.f. 28-9-1996).
(b) “company” and “private company” have the meanings respectively assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956).
*. Sections 16 ins. by Act 61 of 1972, sec. 13 (w.e.f. 1-4-1973).
(b) who has been appointed the receiver of any assets of a company, (hereinafter referred to as the liquidator) shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the appropriate authority.
(2) The appropriate authority shall, after making such inquiry or calling for such information as it may deem fit, notify to the liquidator within three months from the date on which he receives notice of the appointment of the liquidator the amount which, in the opinion of the appropriate authority would be sufficient, to provide for any tax which is then, or is likely thereafter to become, payable by the company.
PROVIDED that nothing contained in this sub-section shall debar the liquidator from parting with such assets or properties in compliance with any order of a court or for the purpose of the payment of the tax payable by the company under this Act or for making any payment to secured creditors whose debts are entitled under law to priority of payment over debts due to government on the date of liquidation or for meeting such costs and expenses of the winding up of the company as are in the opinion of the appropriate authority reasonable.
PROVIDED that if the amount of any tax payable by the company is notified under sub-section (2), the personal liability of the liquidator under this sub-section shall be to the extent of such amount.
(5) Where there are more liquidator than one, the obligations and liabilities attached to the liquidator under this section shall attach to all the liquidators jointly and severally.
(6) The provisions of this section shall have effect notwithstanding anything to the contrary contained in any other law for the time being in force.
*. Sections 17 ins. by Act 61 of 1972, sec. 13 (w.e.f. 1-4-1973).
*. Sections 18 ins. by Act 61 of 1972, sec. 13 (w.e.f. 1-4-1973).

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