DEPUTY COMMISSIONER OF COMMERCIAL TAXES COIMBATORE DIVISION COIMBATORE Vs. NEEDLE INDUSTRIES INDIA PRIVATE LIMITED

JUDGEMENT

(1.) UNDER section 8 of the Central Sales Tax Act, 1956, a seller, who effects a sale of goods constituting an inter-State sale, is permitted to pay sales tax at the favourable rate of one per cent., if the sale is effected to a registered dealer and subject also to the condition stated in section 8(4) of the Act that the seller shall furnish a declaration in the form prescribed as Form 'C'. The Madras State Government under its rule-making powers, framed rule 10(1), the proviso of which at the period of the present sale, read :

(2.) THIS proviso was subsequently modified thus :

(3.) IN this connection, we also refer to the remarks of Benjamin on 'sale" at page 734 (eighth edition) :