Central Sales Tax Act, 1956
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.
170 Supreme Court judgments considering this law. Search within these.
- National Aluminium Co. Ltd. v. The State of A.P. & Ors.
- M/S. Padinjarekara Agencies Limited v. State of Kerala
- State of Kerala & Ors. v. M/S Kurian Abraham Pvt. Ltd. & Anr.
- M/S I.D.L. Chemical Ltd. v. State of Orissa
- State of Andhra Pradesh and Anr. v. M/S Concap Capacitors, Balanagar, Hyderabad and Ors.
- State of Orissa and Anr. v. M/S. K.B. Saha and Sons Industries Pvt. Ltd. & Ors. Etc.
- Federal Bank Ltd. and Ors. v. State of Kerala and Ors.
- M/S. Mahim Patram Private Ltd. v. Union of India & Ors.
- M/S Supra Marketing Agencies v. Commercial Tax Officer, Hyderabad and Ors.
- M/S. Sonebhadra Fuels v. Commissioner, Trade Tax, U.P. Lucknow
- M/S. Jai Beverages Pvt. Ltd. v. State of J & Kand Ors.
- State of Karnataka v. Azad Coach Builders Pvt. Ltd. Etc.
- M/S. Vadilal Chemicals Ltd. v. The State of Andhra Pradesh and Ors.
- State.Of H.P. and Ors. v. Gujarat Ambuja Cement Ltd. and Anr.
- Godfrey Phillips India Ltd. and Anr. v. State of U.P. and Ors.
- State of Rajasthan and Anr. v. J.K. Udaipur Udyog Ltd. and Anr.
- The Commissioner of Commercial Tax, Ranchi and Anr. v. M/S. Swarn Rekha Cokes and Coals Pvt. Ltd. and Ors.
- M/S. Monga Rice Mill v. State of Haryana and Anr.
- Ashok Leyland Ltd. v. State of Tamil Nadu and Anr.
- Satnam Overseas(Export)Through Its Partner Etc. Etc. v. State of Haryana and Anr. Etc. Etc.
- State of A.P. v. National Thermal Power Corporation Ltd. and Ors.
- 20Th Century Finance Corporation Ltd. and Anr. v. State of Maharashtra
- Steel Authority of India v. State of Orissa
- Commissioner of Sales Tax, M.P. v. Madhya Bharat Papers Ltd.
- Shree Digvijay Cement Co. Ltd. and Ors. v. State of Rajasthan and Ors.
- State of Rajasthan and Anr. v. M/S. Mahaveer Oil Industries and Ors.
- M/S. Birla Corporation Ltd. v. State of Rajasthan and Ors.
- Ferro Alloys Corporation Ltd. Etc. v. Union of India and Ors.
- Minerals and Metals Trading Corporation of India Ltd. v. Sales Tax Officer and Ors.
- State of M.P. v. Indore Iron and Steel Mills Pvt. Ltd.
- Tvl K.A.K. Anwar and Co. Etc. v. State of Tamil Nadu
- State of Karnataka v. B.M. Ashraf and Co.
- Shri Digvijay Cement Co. Etc. v. State of Rajasthan and Ors. Etc.
- K. Gopinathan Nair Etc. v. State of Kerala
- Ashok Leyland Limited Etc. v. Union of India and Ors.
- M/S Jk Synthetics and Anr. Etc. v. Commercial Tax Officer and Anr
- Phooil Chand Gupta v. State of Andhra Pradesh
- Fag Precision Bearings v. Sales Tax Officer (I) and Anr.
- C.T. Ltd. and Anr. v. Commercial Tax Officer and Ors.
- Vikas Sales Corporation and Anr. Etc. Etc. v. Commissioner of Commercial Taxes and Anr. Etc. Etc.