Section 9 of DSTA : Section 9: Sales Tax Authorities

Explanation using Example

Imagine a business owner, Mr. Sharma, who runs a chain of electronics stores in Delhi. He needs to pay sales tax as per the Delhi Sales Tax Act, 1975. To ensure compliance, Mr. Sharma interacts with the Sales Tax Department. Here's how Section 9 of the Act comes into play in this scenario:

• The Commissioner of Sales Tax, appointed under Section 9(1), is the head of the Sales Tax Department in Delhi. Mr. Sharma might need to refer to the Commissioner's office for clarifications on complex tax assessments.
• Mr. Sharma's stores are spread across different areas...

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