• Feb
  • 28
  • 2010

Amendment in CST Act by finance Bill 2010

Posted In GST | 29 Comments »

Section 6A:

Amendment in Sub- section (2 ) of 6A :

i) Provide that for making an order under that sub section the assessing officer shall, in addition to satisfying himself about the truthfulness of particulars furnished by a dealer , shall also satisfy himself that no interstate sale have been effected and also to provide that the deeming provision as contained therein to the effect that the movement of goods have not occasioned as  a result of sale SHALL BE SUBJECT TO THE  provisions of sub-section (3) and

ii) Insert a new sub-section ( 3 ) so as to specify that nothing contained in sub- section (2) shall preclude re assessment by the assessing authority on the basis of new fact discovered or revision by a higher authority on the ground that the finding of the assessing authority are contrary to law and such re assessment or revision may be done in accordance with the provisions of general sales tax law of the state.

New chapter VA inserted relating to appeals to the highest appellate authority of the state:

The proposed section seeks to insert a new section 18A so as to make a provision foe appeals to the highest appellate authority of every state against the orders made under sub section ( 2) and newly inserted sub section ( 3 ) of section 6A including incidental issues relating to rate of tax , computation of assessable turnover and penalty and also procedure before such highest appellate authority.

Sub section ( 1) of section 20 substituted along with explanation given earlier :

To provide that an appeal shall lie to the authority against any order passed by the highest appellate authority of a state under this act determining issues relating to stock transfers or consignments of goods , in so far as they involve a dispute of inter – state nature and to omit explanation there under.

Prior to amendment Sub section ( 1 ) of section 20 :

The provision of this chapter shall apply to Apples filed by any aggrieved person against any order of the highest appellate authority of a state, made under section 6A read with section 9.

Explanation :For the purpose of this section and section 21 , 22, and 25 highest appellate authority of a state means any authority or tribunal or court ( except the High Court ) established or constituted under the general sales tax laws of state , by whatever name called.

Sub section 1A of section 22 ( Power of the Authority )amended and substituted the PRE DEPOSIT  words with DEPOSIT  :

The authority may grant stay of the operation of the order of the highest appellate authority against which the appeal is filled before it or order the pre- deposit deposit of the tax before entertaining the appeal and while granting such stay or making such order for the pre deposit deposit of the tax, the Authority shall have regard, if the assessee has made pre- deposit deposit of the tax under the general sales tax law of the state concerned, to such pre- deposit deposit or pass such appropriate order as it may  deem feet.

New subsection (1B) provided under section 22 for the authority to issue direction for refund of tax collected by state.

Section 25 amended to delete the proviso to sub section (2) related to transfer of pending cases :

Provided that where the highest appellate authority find that the appellant has not availed of the opportunity of filling first appeal before the appellate authority , such case shall be forwarded to such authority.


29 Responses to “Amendment in CST Act by finance Bill 2010”

  1. Rahul says:

    Dear Sir,
    One of our Mumbai base merchant exporter Issue Form H with out excise duty. He had issued form h on Net value of INvoice. Can you give us any judgment or notification under CST ACT where we can accept the FORM H WITHOUT EXCISE AMOUNT??

  2. SANJAY SHARMA says:

    WHETHER TIN NUMBER OR CST NUMBER OF SUPPLYING VENDOR TO BE MENTIONED WHILE APPLYING FOR C-FORMS

  3. Manoj says:

    Kindly advice for Goods eligible for registration by Dealer for concessional rate of CST

  4. HARESH SHRIMALI says:

    Dear sir,
    We has supplied Metal cutting Machine & Spares to Tamil Nadu Based party ( Coimbatore ) during 2005-2006, 2007-2008, 2008-2009 after applying 2% CST in Retail Invoice. but the purchasing party has not supplied Form ‘C’ till Date . What should we do ?

  5. dilip says:

    we have our firm in karnataka which was registered in 2005 and we get only TIN NO there is nothing called CST given to us.So does anyone have right to stop our load n ask for penalty just because we didn’t have CST NO??????????

  6. s k sahoo says:

    What is the central sales tax rate on glass beads ?

  7. PARMANAND BAJPAYEE says:

    if buly was made in the name of self and the dealer filed form c for that sale than what is the rate of tax on wheat under c.s.t.

  8. Laxmikant Todkar says:

    Sir,
    One of Vendor (M.P.State) billed for Maharashtra state against form ‘C’ but cst amount not sepretly define in bill ,i.e.total value incl cst amt. can we accept the said bill ?

  9. varalakshmi says:

    sir

    One of our customer(delhi) has sent “C” form with CST amt but without excise duty , shall weaccept this C” form?

  10. Subhash Kushwaha says:

    Dear Sir,

    We are having sale tax registration certificate within state of Haryana for manufacturing plant and machinery and having IEC also. we have purchased Imported material from Mumbai base company as a supplier. In fact Mumbai base company had already been import the material and kept it in Custom bonded warehouse. Now we both signed an “Transfer of Ownership Agreement” for sale under Section 158 of Customs Act 1962 and file an Bill of Entry in our company’s name and we deposit the Customs & Excise duty also before clearance of the material. Please advise that the Mumbai base company can charge the CST @2% against form ‘C’ from us or not for same material.

    Your early reply in this matter will be highly appreciated.

    Thanks and Best Regard.

    Subhash Kushwaha

  11. ravi says:

    Can we accept c form without CST Amt and Freight amt
    if yes, please give the section or any rule

  12. R USHA says:

    You have to publish in a newspaper that the c form no and date issued to you has been lost. Since the Cform has been lost at your end, you have to provide a declaration in Form G to the C form issuing authority who has issued C form to your customer. Based on the declartaion and after verification the authority will direct your customer to issue a duplicate C form.

  13. Dinesh Kumar D says:

    Dear Sir,

    I am working in a company from chennai. Our headoffice is in pune. I received C form from one of our client and lost it in the transit while sending it to our pune office. I am helpless now. Plz advice me as in what should I do now.

  14. K Surya Prakash says:

    Dear sir,
    which forms to be submitted to sales tax dept for against H form sales. Our sales tax authorities is asking foreign buyer purchase oder copy. Our customer is not supporting to give foreign buyer purchase order. please tell me the details.. which forms have to submit….and is there any judgement about the situation…please inform me…

  15. K Surya Prakash says:

    sir, please reply is very urgent…

  16. K Surya Prakash says:

    Dear sir,
    which forms to be submitted to sales tax dept for against H form sales. Our sales tax authorities is asking foreign buyer purchase oder copy. Our customer is not supporting to give foreign buyer purchase order. please tell me the details.. which forms have to submit….and is there any judgement about the situation…please inform me…thanking you..Surya Prakash

  17. AMIT BAJAJ ADVOCATE says:

    yes you can cite that judgement before authorities

  18. sachin kumar says:

    sir, pls reply its urgent

  19. sachin kumar says:

    thanks for reply. now i want to clarify one more thing that is there is any change in cst act after above judgement.my means now above judgement is rule or not in cst act. there is no provision in cst act of punjab for original c forms.can i produce above judgement to sales tax authorities.

  20. AMIT BAJAJ ADVOCATE says:

    yes the assessment on duplicate C form can be finalised. The C form has been prescribed in three parts Original, Duplicate and Counterfoil. All three parts are identical in contents.

    Section 8(4) of and Rule 12(1) do not specify which part of C form should be produced before the assessing authority.

    Hence, in Manganese Ore (India)Ltd. v. CST MP (1991)TC (MP HC DB), it has been held that filing of copy marked Duplicate is enough compliance of the law and concessional sales tax rate will be available even if copy marked Original is not produced.

    However, if CST rules as ammended by states require submission of original copy, then only that copy will have to be submitted.

    Therefore you need to check your CST state rules if any, ammended to this effect.

  21. sachin kumar says:

    can we do the assessment on duplicate c forms. if orginal c form has misplaced by sales tax deptt.

  22. AMIT BAJAJ ADVOCATE says:

    pradeep Says:

    July 31st, 2010 at 12:52 pm

    c form amount is with cst amount or without cst amount

    Ans: Its without CST. Both purchase value and CST can be mentioned on C form for more clarity.

  23. pradeep says:

    c form amount is with cst amount or without cst amount

  24. pradeep says:

    c form valve is including cst or without tax

  25. Ramesh Chander says:

    What Rate of Delhi Vat Tax to be charge on sale of Dallas Key on 01.07.2010

  26. Subramani.CN says:

    Dear sir,
    Please let me know whether The new CST ACT has been amended to a higher rate as risen by the state sales tax. Should the CST charged for Central Govenment organisations without form D also be increased at the full rate of tax as risen by the Karnataka sales tax act. Please give me the section no. under which this new change is made.
    Thanking you
    Subramani.CN

  27. CA Sandeep Kanoi says:

    Its the same

  28. DEEPAK CHANG says:

    what is the rate of cst wef from 1-4-2010 for sale with c form . Is it old rate at 2% or the rate has been reduced?

  29. Viren Gathani says:

    what is the Tax percentage for General Items like Envelopes, Folders, Boards, Visiting Cards, Letterheads.

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