for example: TATA AIG

  for example: Indian Contract Act

  for example: Ratan Tata

  for example: Negotiable Instruments Act

Section 15   [ View Judgements ]

Application of rules to the Central Sales Tax


These rules shall apply mutatis mutandis to the sales tax levied and collected under the provisions of the Central Sales Tax Act, 1956 (No. 74 of 1956), and in such application they shall be subject to the following modification :-



(i) reference to the Madhya Pradesh General Sales Tax Act, 1958, shall be construed as reference to the Central Sales Tax Act, 1956;



(ii) reference to the Madhya Pradesh General Sales Tax Rules, 1959, shall be construed as reference to the Madhya Pradesh Sales Tax (Central) Rules, 1957, or the Central Sales Tax (Registration and Turnover) Rules, 1957, as the case may be; and



(iii) reference to tax shall be construed as reference to Central sales tax payable under the Central Sales Tax Act, 1956.

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