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3 judgments · newest first · showing 1–3
The Supreme Court examined whether the term "wheat" in Section 14(i)(iii) of the Central Sales Tax Act, 1956 includes flour, maida and suji. Dealers argued that these milled products remain wheat and should be treated as declared goods, thereby enjoying tax relief, while the states contended that …
The Oriental Coal Corporation, an unregistered coal dealer, was assessed to central sales tax for the years 1967-68 and 1968-69. The Allahabad High Court set aside the assessment, holding that Section 9 of the Central Sales Tax Act, 1956 imposed tax liability only on registered dealers. The State …
The petitioners, dealers under the Central Sales Tax Act, challenged the constitutional validity of sub‑section (2‑A) of section 9 of the Act (as amended in 1976) and the retrospective validation of penalties, alleging excessive delegation of legislative power and violations of Articles 19(1)(f), …
