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Home Acts & Rules Central Sales Tax Act Central Sales Tax Act, 1956 Chapters List 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 This
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Section 3 - When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce - Central Sales Tax Act, 1956

Extract

..... 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 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. 3. A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase- (a) occasions the movement of goods from one State to another; .....

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Section 3 - When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce - Central Sales Tax Act, 1956

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Section 18 - Transitional arrangements for input tax credit.

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