Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
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
← Previous Next →
  • Login
  • Notifications
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Section 5 - When is a sale or purchase of goods said to take place in the course of import or export - Central Sales Tax Act, 1956

Extract

..... When is a sale or purchase of goods said to take place in the course of import or export. 5. (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 cross 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 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 5 - When is a sale or purchase of goods said to take place in the course of import or export - Central Sales Tax Act, 1956

X X   X X   Extracts   X X   X X

..... ub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposes 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. Explanation.-For the purposes of this sub-section, "designated Indian carrier" means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.] - Notes:- 1. Inserted vide Act 103 of 1976, Section 3, w.e.f. 01 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 5 - When is a sale or purchase of goods said to take place in the course of import or export - Central Sales Tax Act, 1956

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||