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CST

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SC allows Interstate Purchase of goods under CST Act for Manufacturing, Mining etc against ‘C’ Forms in GST Scenario also: But is nullified by Finance Act, 2021

Goods and Services Tax : SC allows Interstate Purchase of goods under the CST Act for Manufacturing, Mining etc against ‘C’ Forms in  GST Scen...

April 26, 2021 6885 Views 2 comments Print

Allowed use of Form-C to purchase Petroleum, Natural Gas & Liquor products post GST

Goods and Services Tax : Supreme Court declined to interfere in Revenue’s Special Leave Petitions, for use of 'C' Forms of the Central Sales Tax Act, 195...

April 23, 2021 7269 Views 2 comments Print

Sale in transit – No concept of constructive delivery

Goods and Services Tax : There is no concept of constructive delivery either express or implied in section 3 of Central Sales Tax Act”. Hence, benefit ca...

May 6, 2020 2064 Views 0 comment Print

Whether Form ‘C’ should be made available to an assessee even after implementation of GST?

Goods and Services Tax : Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services...

August 23, 2018 44415 Views 5 comments Print

Sale in Transit as per CST Act & About First Stage Dealer & Availment of Input Tax Credit

Goods and Services Tax : Central Sales Tax Act 1956 envisages single point of taxation i.e tax at the first point of sales. Subsequent sales during the mov...

May 19, 2017 4440 Views 0 comment Print


Latest News


Request to announce Tax Amnesty Scheme under state laws & CST Act

Goods and Services Tax : Request to announce Tax Amnesty Scheme / one time settlement scheme for pending demand, disputes, appeals, litigations and recover...

May 16, 2022 7365 Views 0 comment Print

Issued faced during assessments & in functioning of Maharashtra VAT Website

Goods and Services Tax : AIMTPA has written a letter to Commissioner of State Tax and brought to his attention issues being faced during assessments under ...

July 22, 2021 1419 Views 0 comment Print

RVAT: Extend due dates for C-form submission & ITC mismatch

Goods and Services Tax : Extension of due date of furnishing of declaration form due to COVID-19 effect Sir the last date of filing of declaration forms...

June 29, 2020 5622 Views 0 comment Print

Waiver of Late Fee for late filing of VAT, CST, PT & Luxry Tax returns

Goods and Services Tax : Waiver of Late Fee for late filing of VAT and CST returns in Maharashtra The Trade has represented that many technical difficultie...

March 17, 2017 15261 Views 0 comment Print

CII wants CST to reduced to 1%

Goods and Services Tax : CII suggested the removal of anomalies in customs duty and reducing the CST rate from 2% to 1% due to the delay in implementation ...

December 12, 2014 1172 Views 0 comment Print


Latest Judiciary


SC upholds validity of retrospective interest levies under CST Act, 1956

Goods and Services Tax : Discover the Supreme Courts decision on Indodan Industries Ltd. Vs State of U.P. regarding retrospective interest levies under the...

July 10, 2024 69 Views 0 comment Print

TNVAT : Madras HC directs evaluation of Refund Claims Based on ITC Utilization & Zero Rated Export Documentation

Goods and Services Tax : Madras High Court quashes rejection of refund claim by Flow Link Systems Pvt. Ltd. Detailed analysis on the court's decision and i...

February 8, 2024 330 Views 0 comment Print

Rejection of UP VAT Books Doesn’t Impact Central Sales Tax: Allahabad HC

Goods and Services Tax : Allahabad High Court ruling clarifies that rejecting UP VAT books doesn't automatically lead to Central Sales Tax rejection. Learn...

December 10, 2023 303 Views 0 comment Print

Court Cannot Compel Private Entities to Issue C Form despite CST Compliance

Goods and Services Tax : Explore the Kerala High Court judgment in Sri Balaji Gas Bottling Co. vs State Tax Officer. Analysis reveals limits of writ jurisd...

December 9, 2023 630 Views 0 comment Print

Burden of Proving Concession Shifts from Assessee to Department in Reassessment Proceedings: Allahabad HC

Goods and Services Tax : Allahabad High Court ruling: In original proceedings, the burden to prove claimed concessions is on the assessee; it shifts to the...

November 1, 2023 405 Views 0 comment Print


Latest Notifications


Madhya Pradesh GST Dept. Extends Appeal Deadline to March 31, 2025

Goods and Services Tax : Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts....

March 13, 2024 489 Views 0 comment Print

Issuance & use of C-Form declaration under CST Act in Karnataka

Goods and Services Tax : The scope of C-Form facility for inter-state purchase of the above six goods is examined in the light of the amended provision of ...

June 23, 2021 4350 Views 0 comment Print

All about filing of Appeal Applications under MVAT and CST Act

Goods and Services Tax : Manual filing of Appeal Applications, is being replaced by online automated filing of Appeal Applications under VAT and CST Act. A...

January 30, 2020 12639 Views 0 comment Print

Issuance of Form ‘I’ under Central Sales Tax Act, 1956.

Goods and Services Tax : All the Sales Tax authorities undertaking assessments, appeals, or, as the case may be, review, are hereby directed not to disallo...

October 11, 2018 30690 Views 1 comment Print

Reg. ADM Relief for Un-registered period to dealers who obtained Registration late

Goods and Services Tax : Earlier, the application for ADM Relief was required to be made manually to the concerned Joint Commissioner. After receipt of the...

May 24, 2018 16572 Views 0 comment Print


Latest Posts in CST

SC upholds validity of retrospective interest levies under CST Act, 1956

July 10, 2024 69 Views 0 comment Print

Discover the Supreme Courts decision on Indodan Industries Ltd. Vs State of U.P. regarding retrospective interest levies under the Central Sales Tax Act.

Madhya Pradesh GST Dept. Extends Appeal Deadline to March 31, 2025

March 13, 2024 489 Views 0 comment Print

Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts.

TNVAT : Madras HC directs evaluation of Refund Claims Based on ITC Utilization & Zero Rated Export Documentation

February 8, 2024 330 Views 0 comment Print

Madras High Court quashes rejection of refund claim by Flow Link Systems Pvt. Ltd. Detailed analysis on the court’s decision and its implications.

Rejection of UP VAT Books Doesn’t Impact Central Sales Tax: Allahabad HC

December 10, 2023 303 Views 0 comment Print

Allahabad High Court ruling clarifies that rejecting UP VAT books doesn’t automatically lead to Central Sales Tax rejection. Learn the detailed analysis and implications.

Court Cannot Compel Private Entities to Issue C Form despite CST Compliance

December 9, 2023 630 Views 0 comment Print

Explore the Kerala High Court judgment in Sri Balaji Gas Bottling Co. vs State Tax Officer. Analysis reveals limits of writ jurisdiction on C Form issuance under CST Rules.

Burden of Proving Concession Shifts from Assessee to Department in Reassessment Proceedings: Allahabad HC

November 1, 2023 405 Views 0 comment Print

Allahabad High Court ruling: In original proceedings, the burden to prove claimed concessions is on the assessee; it shifts to the department in reassessment. Analysis.

Demand of sales tax sustained as discrepancies in sales figures and physical stock not explained

October 25, 2023 447 Views 0 comment Print

Delhi High Court held that as discrepancies in sales figures as well as physical stock not explained, the assessing authority took a fair view in enhancing sales by 10% of net GTO after deducting the stock transfer figure of GTO. Accordingly, levy of tax with interest confirmed.

KVAT: Kerala HC dismisses Writ Petition, Citing Availability of Statutory Appeal

September 29, 2023 351 Views 0 comment Print

Kerala High Court judgment on Hasbro Clothing Pvt Ltd’s writ petition challenging assessment orders. Explore the case, appeal options, and court’s decision.

HC Orders Fresh VAT Assessment: ‘C’ & ‘F’ Forms Ignored; Directs Bank Account Release

September 29, 2023 774 Views 0 comment Print

Read the full text of the judgment/order of the Bombay High Court in the case of Schindler India Pvt. Ltd. vs. State of Maharashtra concerning VAT assessment.

DCB reports relevant in determining proper payment of CST & VAT: ITAT

August 28, 2023 288 Views 0 comment Print

ITAT Hyderabad recognizes the relevance of DCB reports in determining proper payment of CST and VAT by Sri Gurukrupa Agro Industries for 2015-16.

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