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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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 recovery under various state laws and CST Act....

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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 the Maharashtra Value Added Tax Act, 2002 , the Central Sales Tax Act, 1956  and some issues related to the functioning of the Department’s portal viz www.mahagst.gov.in/en. Text of their letter is as follow...

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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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CST: Open Purchase Orders are ‘standing offers’ & not confirmed ‘agreement to sell’

BASF India Ltd. Vs State of Karnataka (Karnataka High Court) - Karnataka High Court held that Open Purchase Orders are only standing offers and do not constitute a confirmed 'Agreement to sell' and movement of goods are mere stock transfers....

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State of Andhra Pradesh cannot retain CST paid on transaction effected via RSO to APSRTC: SC

Tata Motors Limited Vs Central Sales Tax Appellate Authority (Supreme Court of India) - Supreme Court held that the State of Andhra Pradesh cannot retain the amount of central sales tax paid by the appellant on the transaction of sale effected through RSO, Vijayawada with respect to vehicles/buses sold to APSRTC....

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HC upheld denial of CST exemption on sale to merchant exporter

Azam Laminators (P) Limited Vs Commercial Tax Officer (Madras High Court) - Azam Laminators (P) Limited Vs Commercial Tax Officer (Madras High Court) The specific case of the petitioner is that the petitioner had effected sale of M.G. Plain Kraft Paper to a merchant exporter, who, in turn had received a purchase order from a buyer from Kuala Lumpur, Malaysia for Parcel Leaf...

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Writ petition cannot be admitted by HC when alternative remedy of appeal exist: SC

State of Maharashtra Vs Greatship (India) Limited (Supreme Court of India) - State of Maharashtra Vs Greatship (India) Limited (Supreme Court) 1. Assessing Officer passed the assessment order determining the tax liability along with interest and penalty under the MVAT Act and CST Act 2. Assessee preferred Writ before Hon. Bombay High Court which quashed the Assessment Order ...

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Sales Tax Tribunal can accept C Forms during Appellate stage: Bombay HC

State of Maharashtra Vs M.M. Sales Corporation (Bombay High Court) - Bombay HC held that appeal proceedings are extension of assessment and Maharashtra Sales Tax Tribunal's Judgment accepting C Forms is upheld....

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

Circular No. 01/2021-22 - (23/06/2021) - 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 clause (b) in sub-section(3 )of section 8 of CST Act, 1956 and it is found that the goods referred in section 8(3)(b) of the CST Act are the class or classes of goods spe...

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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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Recent Posts in "CST"

CST: Open Purchase Orders are ‘standing offers’ & not confirmed ‘agreement to sell’

BASF India Ltd. Vs State of Karnataka (Karnataka High Court)

Karnataka High Court held that Open Purchase Orders are only standing offers and do not constitute a confirmed 'Agreement to sell' and movement of goods are mere stock transfers....

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State of Andhra Pradesh cannot retain CST paid on transaction effected via RSO to APSRTC: SC

Tata Motors Limited Vs Central Sales Tax Appellate Authority (Supreme Court of India)

Supreme Court held that the State of Andhra Pradesh cannot retain the amount of central sales tax paid by the appellant on the transaction of sale effected through RSO, Vijayawada with respect to vehicles/buses sold to APSRTC....

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HC upheld denial of CST exemption on sale to merchant exporter

Azam Laminators (P) Limited Vs Commercial Tax Officer (Madras High Court)

Azam Laminators (P) Limited Vs Commercial Tax Officer (Madras High Court) The specific case of the petitioner is that the petitioner had effected sale of M.G. Plain Kraft Paper to a merchant exporter, who, in turn had received a purchase order from a buyer from Kuala Lumpur, Malaysia for Parcel Leaf Size and that the […]...

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Writ petition cannot be admitted by HC when alternative remedy of appeal exist: SC

State of Maharashtra Vs Greatship (India) Limited (Supreme Court of India)

State of Maharashtra Vs Greatship (India) Limited (Supreme Court) 1. Assessing Officer passed the assessment order determining the tax liability along with interest and penalty under the MVAT Act and CST Act 2. Assessee preferred Writ before Hon. Bombay High Court which quashed the Assessment Order and the Demand Notice 3. Against which R...

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Sales Tax Tribunal can accept C Forms during Appellate stage: Bombay HC

State of Maharashtra Vs M.M. Sales Corporation (Bombay High Court)

Bombay HC held that appeal proceedings are extension of assessment and Maharashtra Sales Tax Tribunal's Judgment accepting C Forms is upheld....

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ENA & Malt Spirit in original form not to get ‘C’ Form

Legend Distilleries Pvt. Ltd. Vs State Of Chhattisgarh Through Secretary (Chhattisgarh High Court)

ENA and the Malt Spirit in its original form are not the alcoholic liquor fit for human consumption and would therefore, not come within the amended definition of clause(d) of Section 2 of the CST Act and in view thereof, the petitioner would not be entitled to get the 'C' Form, as claimed by the petitioner herein....

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

Request to announce Tax Amnesty Scheme / one time settlement scheme for pending demand, disputes, appeals, litigations and recovery under various state laws and CST Act....

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Entitlement To Refund Rests With Those Who Bear Ultimate Burden of Tax Under Central Sales Tax Act: Gujarat High Court

Saint-Gobain India Private Limited Vs Union of India (Gujarat High Court)

Saint-Gobain India Private Limited Vs Union of India (Gujarat High Court) It appears from the materials on record that the writ applicant is seeking direction to the respondents to forthwith grant the refund of the amount of Rs.2,30,11,188/- collected from the writ applicant by the seller of natural gas and deposited with the respondent a...

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State Govt cannot deny genuine claim to purchase HSD oil at a concessional rate

M/s. Tata Steel Ltd. &

M/s. Tata Steel Ltd. & Anr Vs State of West Bengal & Ors. (Calcutta High Court) Facts- The main issue raised was whether petitioners/purchasing HSD oil dealers who have been denied a refund of excess tax by the Respondent State Government of West Bengal which was admittedly collected by it from the petitioners through the [&hellip...

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Sale not become intra-State when Assembly of Parts was within state which were brought from other states

Larsen & Toubro Ltd. Vs State of Orissa (Orissa High Court)

Larsen & Toubro Ltd. Vs State of Orissa (Orissa High Court) as far as the present case is concerned, merely because the component parts were brought from different places outside Orissa and assembled in Orissa, it cannot be said that it was an intra-State sale and that a colourable device was deployed to avoid paying […]...

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