Central Sales Tax Act

Sri Rajeswari Agencies V. Additional Deputy Commercial Tax Officer II, Sales Tax – Declaration Forms – Arrears Of Tax - C Form Cannot Be Refused To Be Issued On Ground Of Arrears Of Tax – Central Sales Tax Act (74 Of 1956), S. 9(2) – Central Sales Tax (Registration And Turnover) Rules, 1957, Form C. Full Article

TRADE CIRCULAR Date: 17.01.2011 No. DC(A&R)CST Act/2009 /27/Adm-6 Trade Cir. No. 2T of 2011 Sub:   Amendments to Central Sales Tax Act, 1956 Ref: The Finance Act No. 14 of 2010 dt. 10.5.2010. Gentlemen/Sir/Madam, The Central Sales Tax Act, 1956 has been amended by the Finance Act No. 14 of 2010 dated 10.5.2010. These amendments relate [...] Full Article

Section 5 of the Central Sales Tax Act, 1956 – When is a sale or purchase of goods said to take place in course of import or export – Designated Indian carrier specified for purpose of section 5(5) NOTIFICATION NO. S.O. 2710(E), DATED 4-11-2010 In exercise of the powers conferred by sub-section (5) of section [...] Full Article

The Maharashtra Sales Tax Department (MSTD) has issued a trade circular no. 19T of 2010 dated 23 June 2010 clarifying certain aspects regarding filing of returns for the financial year 2010-2011 as per the periodicity of returns displayed on MSTD's web site. Full Article

In exercise of the powers conferred by Explanation to sub-section (2) of Section 18A of the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby appoints the 1st June, 2010 as the appointed day for the purposes of the said sub-section(2) of Section 18 of the said Act. Full Article

Punjab VAT notification levying additional tax ; Effective February 5, 2010, dealers are required to charge an additional tax calculated at 10% of the amount of tax payable. The additional tax in respect of liquor shall be effective April 1, 2010., Punjab Entry Tax notifications levying entry tax on certain goods Full Article

Declared goods are the goods of special importance on which there are certain restrictions placed under CST Act 1956 on imposition of sales tax or VAT by the states. Article286(3)(a) of the Constitution of India authorises parliament to declare some goods as of special importance and to impose restrictions and conditions in regard to power of the states in regard to levy, rates and other incidence of tax on such goods. Full Article