Section 15   [ View Judgements ]

Restrictions and Conditions in regard to Tax on Sale or Purchase of declared goods within a State


15. RESTRICTIONS AND CONDITIONS IN REGARD TO TAX ON SALE OR PURCHASE OF DECLARED GOODS WITHIN A STATE. - 

1 2(Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely:-




(a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed two per cent.of the sale or purchase price the of, and such tax shall not be levied at more than one stage;



(b) where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in that State.)




1. Substituted by Central Sales Tax (AMENDMENT) Act, 1957

2. Substituted by Central Sales Tax (Second AMENDMENT) Act, 1958

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