1991 (10) TMI 271

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..... ise of the powers conferred on it by sub-section (5) of section 8 of the Central Sales Tax Act, 1956? Held that:- Appeal dismissed. Section 8 of the Central Sales Tax Act and the notification are absolutely clear and fully support the view taken by the High Court - Civil Appeal No. 466 of 1987 - - - Dated:- 31-10-1991 - RANGANATHAN S. AND RAMASWAMI V. AND OJHA N.D. JJ. P.S. Poti, Senior .....

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..... rpretation of section 8(2A) of the Central Sales Tax Act also seems to have been agitated before the High Court in this matter and the State's grievance is principally against the interpretation of that provision. The interpretation of that provision falls for consideration in other appeals which are listed before us today but, so far as the respondents in this appeal are concerned, it is unnecess .....

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