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Home Acts & Rules Central Sales Tax Act Central Sales Tax Act, 1956 Chapters List Chapter III Inter-State Sales Tax This
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Section 6 - Liability to tax on inter-State sales - Central Sales Tax Act, 1956

Extract

..... se goods out of the territory of India.] 5[(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.] 6[(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale duri .....

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Section 6 - Liability to tax on inter-State sales - Central Sales Tax Act, 1956

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..... eferred to in the preceding proviso that such sale is of the nature referred to in this sub-section.] 7[(3) Notwithstanding anything contained in this Act, 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 any official, personnel, consular or diplomatic agent of- (i) any foreign diplomatic mission or consulate in India; or (ii) the United Nations or any other similar international body, 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 t .....

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Section 6 - Liability to tax on inter-State sales - Central Sales Tax Act, 1956

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..... ring their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods.- (a) to the Government, or (b) to a registered dealer other then the Government, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act: PROVIDED that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnish to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,- (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased c .....

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Section 6 - Liability to tax on inter-State sales - Central Sales Tax Act, 1956

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