CST

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 Scenario also: But is nullified by Finance Act, 2021 Section 8 of the Central Sales Tax Act of 1956 (CST Act for brevity) prescribes the mechanism for concessional rate of tax. As per the said section, […]...

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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, 1956 (CST Act) post GST in respect of purchase of six commodities (petroleum crude, diesel, petrol, aviation turbine fuel, natural gas and liquor) for use in the course of inter- state trade or commerce by the Ass...

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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 cannot be denied under section 6(2) of the Central Sales Tax basis departmental circulars...

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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 tax?...

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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 movement of the goods from one state to another have been exempted under section 6(2) of CST Act. The scheme of section 6(2) of CST Act is that once the first interstate sale has suffered CST then subsequent sales...

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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 is June 30,2020. It is requested to extend the due dates of declaration forms like C-forms from June 30,2020 to September 30,2020. Due to COVID 19 situation, it is very difficult to make the compliance....

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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 difficulties are being faced by them while filing their returns and therefore the late fees for delayed filing of returns should be waived. The issue was examined and in order to provide relief to […]...

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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 of GST. The short-term stimulus package involving reduction of excise duty on certain goods to continue up to March 15, 2015 was strongly emphasized by CII....

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Share of States in Central Taxes

Goods and Services Tax -   As per accepted recommendations of 13th Finance Commission (FC-XIII), the States’ share has been fixed at 32% of the net proceeds of sharable Central Taxes for the period from 1.4.2010 to 31.03.2015, and accordingly, devolution is being made to the State Governments.             The details of net proceeds of Central Taxes...

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Uploading the MVAT and CST Returns for period ending on 31st March 2012

Goods and Services Tax - All the dealers are requested to use latest templates for uploading their Returns. (Version1.2.5 for MVAT Returns and Version 1.2.6 for CST Returns.) Ø There is no change in the due dates, for filing the Returns for the period ending on 31.3.2012, in case of dealers liable to file e-704. The dealers liable to file e-704 are request...

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HC imposes cost for passing order without considering material filed by petitioner

Akzo Nobel India Limited Vs Commercial Tax Officer (Telangana High Court) - Akzo Nobel India Limited Vs Commercial Tax Officer (Telangana High Court) Commercial Tax Officer shall pay costs of Rs.25,000/- (Rupees Twenty Five Thousand only) to the petitioner, which shall be recovered from the salary of the 1st respondent, and disciplinary action shall be initiated against 1st...

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CST Assessment without giving sufficient opportunity is invalid; HC imposes Cost

Spacewood Furnishers Pvt. Ltd. State of Telangana (Telangana High Court) - Spacewood Furnishers Pvt. Ltd. State of Telangana (Telangana High Court) In the last one year, we have noticed at least 200 cases where the Assessing Officer under the CST Act has not issued show cause notice or if they issued notice, they have not considered the response of the assessees, and mecha...

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Do not restrict use of ‘C’ Forms for inter-State purchases of High Speed Diesel

Sasi Anand Spinning Mills India P Ltd. Vs State of Tamil Nadu (Madras High Court) - Sasi Anand Spinning Mills India P Ltd. Vs State of Tamil Nadu (Madras High Court) The Appellant State and the Revenue Authorities are directed not to restrict the use of ‘C’ Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers at...

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Issue of `C’ Forms for natural gas: SC upheld view of Punjab & Haryana HC in Carpo Power Ltd

Commissioner of Commercial Taxes & Anr. Vs Ramco Cements Ltd.Etc. (Supreme Court of India) - Commissioner of Commercial Taxes & Anr. Vs Ramco Cements Ltd.Etc. (Supreme Court of India) 1. It is held that the respondents are liable to issue `C’ Forms in respect of the natural gas purchased by the petitioner from the Oil Companies in Gujarat and used in the generation or distribution...

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No penalty for non-declarations of concessional rate of tax in VAT/CST Registration Certificate

Mahindra & Mahindra Ltd. Vs Joint Commissioner (Madras High Court) - Proposal to levy penalty on the ground that assessee- dealer purchased SAP software at concessional rate of tax against C Form Declarations without having included the same in the registration certificate issued under the CST Act was made by an officer, who was not the officer, who passed the order ...

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All about filing of Appeal Applications under MVAT and CST Act

No. CCO/SAP Appeals/2019-20/B-50 - (30/11/2019) - Manual filing of Appeal Applications, is being replaced by online automated filing of Appeal Applications under VAT and CST Act. After the Go Live of Assessment Module, Appeal Module is being rolled out....

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

Trade Circular No. 27T of 2018 - (11/10/2018) - All the Sales Tax authorities undertaking assessments, appeals, or, as the case may be, review, are hereby directed not to disallow the claims made under section 8(6) of the CST Act, merely on the ground that the declarations in Form 'I' are issued by Sales Tax/Commercial Tax authorities of other St...

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

Trade Circular No. 16T of 2018 - (24/05/2018) - Earlier, the application for ADM Relief was required to be made manually to the concerned Joint Commissioner. After receipt of the application, consideration of the facts as also the report in this behalf, obtained from the Nodal Officer concerned, the request for ADM Relief was either rejected or g...

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Central Sales Tax (Bombay) (Amendment) Rules, 2018

No. CST. 1418/CR 44/Taxation-1. - (09/05/2018) - 1. These rules may be called the Central Sales Tax (Bombay) (Amendment) Rules, 2018. 2. In rule 9A of the Central Sales Tax (Bombay) Rules, 1957 (hereinafter referred to as "the principal Rules"), for clause (b) the following clause shall be substituted, namely:—...

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New Return filing process on MAHAGST portal under MVAT and CST Act

Trade Circular No. 12T of 2018 - (28/03/2018) - Above referred Trade Circulars were issued by Maharashtra Sales Tax Department explaining the new automation process of filing of returns under Maharashtra Value Added Tax Act, 2002 and Central Sales Tax Act, 1956. Return filing in new automation processes and changes in procedures were explained in...

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CST’s Popular Posts

Recent Posts in "CST"

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

SC allows Interstate Purchase of goods under the CST Act for Manufacturing, Mining etc against ‘C’ Forms in  GST Scenario also: But is nullified by Finance Act, 2021 Section 8 of the Central Sales Tax Act of 1956 (CST Act for brevity) prescribes the mechanism for concessional rate of tax. As per the said section, […]...

Read More

HC imposes cost for passing order without considering material filed by petitioner

Akzo Nobel India Limited Vs Commercial Tax Officer (Telangana High Court)

Akzo Nobel India Limited Vs Commercial Tax Officer (Telangana High Court) Commercial Tax Officer shall pay costs of Rs.25,000/- (Rupees Twenty Five Thousand only) to the petitioner, which shall be recovered from the salary of the 1st respondent, and disciplinary action shall be initiated against 1st respondent for non-consideration of mat...

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

Supreme Court declined to interfere in Revenue’s Special Leave Petitions, for use of 'C' Forms of the Central Sales Tax Act, 1956 (CST Act) post GST in respect of purchase of six commodities (petroleum crude, diesel, petrol, aviation turbine fuel, natural gas and liquor) for use in the course of inter- state trade or commerce by the Ass...

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CST Assessment without giving sufficient opportunity is invalid; HC imposes Cost

Spacewood Furnishers Pvt. Ltd. State of Telangana (Telangana High Court)

Spacewood Furnishers Pvt. Ltd. State of Telangana (Telangana High Court) In the last one year, we have noticed at least 200 cases where the Assessing Officer under the CST Act has not issued show cause notice or if they issued notice, they have not considered the response of the assessees, and mechanically confirmed the demand […]...

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Do not restrict use of ‘C’ Forms for inter-State purchases of High Speed Diesel

Sasi Anand Spinning Mills India P Ltd. Vs State of Tamil Nadu (Madras High Court)

Sasi Anand Spinning Mills India P Ltd. Vs State of Tamil Nadu (Madras High Court) The Appellant State and the Revenue Authorities are directed not to restrict the use of ‘C’ Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers at concessional rate of tax and they are f...

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Issue of `C’ Forms for natural gas: SC upheld view of Punjab & Haryana HC in Carpo Power Ltd

Commissioner of Commercial Taxes & Anr. Vs Ramco Cements Ltd.Etc. (Supreme Court of India)

Commissioner of Commercial Taxes & Anr. Vs Ramco Cements Ltd.Etc. (Supreme Court of India) 1. It is held that the respondents are liable to issue `C’ Forms in respect of the natural gas purchased by the petitioner from the Oil Companies in Gujarat and used in the generation or distribution of electricity at its power […]...

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No penalty for non-declarations of concessional rate of tax in VAT/CST Registration Certificate

Mahindra & Mahindra Ltd. Vs Joint Commissioner (Madras High Court)

Proposal to levy penalty on the ground that assessee- dealer purchased SAP software at concessional rate of tax against C Form Declarations without having included the same in the registration certificate issued under the CST Act was made by an officer, who was not the officer, who passed the order dated 30.1.2014, as there had been a tra...

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No exemption under CST Act for Interstate Sales: SC

Vellanki Frame Works Vs Commercial Tax Officer (Supreme Court of India)

Vellanki Frame Works Vs Commercial Tax Officer (Supreme Court) Supreme Court held that, we are clearly of the view that the claimed exemption under Section 5(2) of the CST Act has rightly been denied to the appellant and the High Court has been justified in dismissing the writ petitions filed by the appellant. The High […]...

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Issue Form ‘C’ to sellers for Inter-state purchase of Natural Gas: HC

Asahi India Glass Ltd. Vs State of Maharashtra  (Bombay High Court)

Asahi India Glass Ltd. Vs State of Maharashtra  (Bombay High Court) Petitioner has been denied ‘C’ forms on the ground that natural gas purchased by it in the course of inter-state sale is used for manufacturing of float glass which is not covered by the definition of goods under section 2(d) of the CST Act. […]...

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‘High Speed Diesel Oil’ includible as commodity in CST registration certificate

Sri Siva Saravana Blue Metals Vs  Assistant Commissioner (ST) ( Madras High Court)

Sri Siva Saravana Blue Metals Vs  Assistant Commissioner (ST) (Madras High Court) The Appellant State and the Revenue Authorities are directed not to restrict the use of ‘C’ Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers at concessional rate of tax and they are ...

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