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TABLE OF CASES REPORTED iiii
INDEX TO STATUTES RULES AND NOTIFICATIONS xiixv
NOTES FROM 0012 REPORTER AT THE SUPREME Coum 1 20
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aforesaid Allahabad High Court Amendment amount Andhra Pradesh appellate authority application assessee assessing authority Assistant Commissioner Bihar cent Central Sales Tax clause Commercial Taxes Commissioner of Sales Constitution of India Corporation of India decision declaration deﬁnition Deputy Commissioner diﬁerent dismissed eﬁect entry exemption exercise ﬁled ﬁnd ﬁnding ﬁrst sale Food Corporation foodgrains Gujarat Haryana held hereby High Court Industries inter-State sales issued Karnataka Kerala General Sales Kerala High Court learned counsel levy liable to tax Madhya Pradesh manufacture MUKHARJI Nadu General Sales notiﬁcation Oﬁcer Oﬁicer order dated Orissa payment penalty petitioner powers conferred Pradesh General Sales prescribed provisions Punjab Rajasthan rate of tax refund registered dealer respondent Revenue revision S. L. P. Civil Sales Tax Act Sales Tax Oﬂicer Sales Tax Rules satisﬁed Schedule SIDECO speciﬁed Supreme Court surcharge Tamil Nadu tax payable territory of India tion transactions U. P. Sales Tax writ petition