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VAT - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Section 6A of CST Act, 1956 is a procedural provision, the ...


Amendment to CST Act's Section 6A doesn't create irrebuttable presumption of sale; High Court finds argument baseless.

March 6, 2017

Case Laws     VAT and Sales Tax     HC

Section 6A of CST Act, 1956 is a procedural provision, the submission that amendment in Section 6A of the CST Act creates an irrebutable presumption of “sale” in absence of declaration in Form F and therefore, unconstitutional has no substance - HC

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