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Central Sales Tax Act, 1956
 
Chapter II
 
Formulation of 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 or Export
 
Section No. Particulars
3   When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce



4   When is a sale or purchase of goods said to take place outside a State



5   When is a sale or purchase of goods said to take place in the course of import or export



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