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.
- M/S Dewan Enterprises v. Commissioner of Sales Tax, U.P.
- Comorin Match Industries (Pvt.) Ltd. v. State of Tamil Nadu
- State of Rajasthan and Anr. v. Sarvotam Vegetable Product Etc. Etc.
- Imperial Chit Funds (P) Ltd. v. Income Tax Officer, Ernakulam
- Vijayalaxmi Cashew Company and Ors. v. The Deputy Commercial Tax Officer and Anr.
- State of Maharashtra v. M/S. the Britannia Biscuits Co. Ltd.
- The State of Bihar and Ors. v. Mis. Universal Hydrocarbons Co. Ltd. and Anr.
- Frick India Ltd. and Anr. v. State of Haryana and Ors.
- The State of Andhra Pradesh, Etc. v. Modern Proteins Ltd.
- Telangana Steel Industries and Ors. v. State of Andhra Pradesh and Ors.
- The Printers (Mysore) Ltd. and Anr. v. Asstt. Commercial Tax Officer and Ors.
- Rajasthan Roller Flour Mills Association and Anr. Etc. Etc. v. State of Rajasthan and Ors.
- Bengal Iron Corporation and Anr. v. Commercial Tax Officer and Ors.
- Hindustan Paper Corpn. Ltd. Etc. Etc. v. State of Kerala and Others
- Gannon Dunkerley and Co. A.Nd Ors. Etc. Etc. v. State of Rajasthan and Ors. Etc. Etc.
- Hotel Balaji and Others Etc. Etc. v. State of Andhra Pradesh and Ors. Etc. Etc.
- Tyl, Ramco Cement Distribution Co. Pvt. Ltd., Tamil Nadu Etc. Etc. v. State of Tamil Nadu
- Commissioner of Sales Tax, U.P. and Ors. Etc. Etc. v. Bakhtawar Lal Kailash Chand Areti and Ors. Etc. Etc
- Deputy Commissioner of Sales Tax Etc. Etc. v. Aysha Hosiery Factory (P) Ltd. Etc. Etc.
- M/S. Pine Chemicals Ltd. and Ors. Etc. Etc. v. The Assessing Authority and Ors. Etc. Etc.
- Murli Manohar and Co. and Anr. v. State of Haryana and Anr. Etc. Etc.
- Goodyear India Ltd. Etc. Etc. v. State of Haryana & Anr. Etc. Etc.
- Gujarat Steel Tubes Ltd. Etc. v. State of Kerala & Ors.
- State of Tamil Nadu v. Mahi Traders & Ors. Etc. Etc.
- State of Kerala v. Attesee (Agro Industrial Trading Corporation)
- Commissioner of Sales Tax, U.P. v. Raj Bharat Das & Bros.
- Coffee Board, Karnataka, Bangalore v. Commissioner of Commercial Taxes
- State of Tamil Nadu v. Dharangadhara Trading Co. Ltd.
- Commissioner of Sales Tax U.P. Lucknow, Etc. Etc. v. S/S Suresh Chand Jain, Tendu Leaves Dealer, Lalitpur, Etc. Etc.
- Deputy Commissioner of Sales-Tax (Law), Board of Revenue (Taxes), Ernakulam v. Shiphy International, Alleppey
- Indian Cement and Ors. v. State of Andhra Pradesh and Ors.
- Sales Tax Officer, Ward 2 Moradabad and 2 Ors. v. Oriental Coal Corporation Moradabad.
- The State of Andhra Pradesh v. Nay Swadeshi Oil Mills
- State of Uttar Pradesh & Ors. v. Kasturi Lal Har Lal
- Commissioner of Sales Tax v. Leather Facts Co.
- Sterling Foods, A Partnership Firm Represented by Its Partner Shri Ramesh Dalpatram v. The State of Karnataka & Anr.
- Madras Marine & Co. v. State of Madras
- State of Tamil Nadu v. Kodaikanal Motor Union (P) Lid.
- Onkarlal Nandlal v. State of Rajasthan & Anr.
- Govt, Medical Store Depot, Gauhati v. The Supdt. Of. Taxes, Gauhati & Ors.