CST

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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Documents required for MVAT, CST, Luxury / Entry/ Profession Tax Registration

Goods and Services Tax - List of documents required for registration under 1. MVAT Act, 2002-FORM 101 2. CST Act, 1956-CST FORM A 3. Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 4. Maharashtra Tax on Luxuries Act, 1987 -Luxury- FORM 4 5. Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002- Entry Tax FORM 1...

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How to Register under CST in Maharashtra

Goods and Services Tax - New dealer going for new registration: New dealer in need of registration has to create a temporary profile to get a temporary login id, which will allow the dealer to fill up the form, make payment and finally submit the application to the tax officer to grant registration certificate( RC)...

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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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‘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 a...

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HC Allows Issuance of ‘C’ Forms against purchase of High Speed Diesel from Suppliers in Other States

Venkatramanaswamy Blue Metals Vs. Assistant Commissioner (Madras High Court) - Difficulty in obtaining 'C' forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other states....

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CST Act not contemplates any power to forfeit refund: HC

State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court) - State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court) It appears that when the assessee has sold the goods on the price, which is inclusive of tax, the turnover is to be calculated as  per the formula provided in Section 8A of the CST. In the facts of the case the rate of CST...

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Onus on revenue to prove that CA Certificate is False Statement

Tvl. Madura Coasts (P) Ltd. Vs Commissioner of Commercial Taxes (Madras High Court) - whether Sales Return transactions which are erroneously shown it in sales tax return as sales can be rectified eventually after submission of CA certificate alongwith the concern Invoice memos?...

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Rajasthan HC grants interim relief from High VAT & CST demand to J.K. Lakshmi Cement

M/s. J. K. Lakshmi Cement Limited Vs State of Rajasthan (Rajasthan High Court at Jodhpur) - Rajasthan High Court Grants Interim Relief to J.K. Lakshmi Cement Ltd. From Being Exposed To High Tax Demand Under Rajasthan VAT Act And Central Sales Tax Act....

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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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Recent Posts in "CST"

‘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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HC Allows Issuance of ‘C’ Forms against purchase of High Speed Diesel from Suppliers in Other States

Venkatramanaswamy Blue Metals Vs. Assistant Commissioner (Madras High Court)

Difficulty in obtaining 'C' forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other states....

Read More

CST Act not contemplates any power to forfeit refund: HC

State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court)

State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court) It appears that when the assessee has sold the goods on the price, which is inclusive of tax, the turnover is to be calculated as  per the formula provided in Section 8A of the CST. In the facts of the case the rate of CST applicable for the […]...

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Onus on revenue to prove that CA Certificate is False Statement

Tvl. Madura Coasts (P) Ltd. Vs Commissioner of Commercial Taxes (Madras High Court)

whether Sales Return transactions which are erroneously shown it in sales tax return as sales can be rectified eventually after submission of CA certificate alongwith the concern Invoice memos?...

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Rajasthan HC grants interim relief from High VAT & CST demand to J.K. Lakshmi Cement

M/s. J. K. Lakshmi Cement Limited Vs State of Rajasthan (Rajasthan High Court at Jodhpur)

Rajasthan High Court Grants Interim Relief to J.K. Lakshmi Cement Ltd. From Being Exposed To High Tax Demand Under Rajasthan VAT Act And Central Sales Tax Act....

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Rajasthan HC Grants Interim Relief To J.K. Cement in High VAT/CST demand case

J. K. Cement Ltd. Vs State of Rajasthan (Rajasthan High Court, Jodhpur)

Rajasthan High Court Grants Interim Relief To J.K. Cement Ltd. From Being Exposed To High Tax Demand Under Rajasthan Vat Act And Central Sales Tax Act....

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

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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HC directs department to conduct CST Assessment after providing Opportunity of Cross-Examination to Dealer

Munesh Enterprises, Guna through its Proprietor Pratap Singh Dhakad Vs State of M.P. and another (Madhya Pradesh High Court)

The respondents are now directed to conduct reassessment proceedings by granting reasonable opportunity to the petitioner of cross-examination in respect of the documents pertaining to the Krishi Upaj Mandi Samiti, Guna (M.P.)....

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C-Form benefits cannot be rejected merely for belatedly filing

TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)

TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) The issue under consideration is whether Tribunal was correct in rejecting the C-Forms submitted by the petitioner and hence denying statutory benefits? The Appellate Tribunal at the threshold has rejected the declaration forms on the ground...

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Sale in transit – No concept of constructive delivery

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...

Read More

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