Income 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, […]...
Income 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...
Income 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...
Income Tax - Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services tax?...
Income 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...
Income 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....
Income 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...
Income 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....
Income 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 […]...
Income 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....
Sri Gurukrupa Agro Industries Vs DCIT (ITAT Hyderabad) - ITAT Hyderabad recognizes the relevance of DCB reports in determining proper payment of CST and VAT by Sri Gurukrupa Agro Industries for 2015-16....
Kanhaiya Lal Rameshwar Das Vs State of Rajasthan (Rajasthan High Court) - In a significant ruling, the Rajasthan High Court mandates the issuance of 'C' forms for high-speed diesel procured for mining purposes via inter-state trade, offering a crucial legal perspective on the CST Act's provisions....
Burnt Umber Fashion Pvt. Ltd Vs Deputy Commissioner (CT) (Appeal) Chennai (Madras High Court) - In a recent judgment, the Madras High Court has ruled in favor of accepting personal bonds instead of bank guarantees in a disputed tax case, aiding the petitioner, Burnt Umber Fashion Pvt. Ltd....
Sky Industries Ltd Vs State of Gujarat (Gujarat High Court) - Gujarat High Court held that merely because the petitioner inadvertently paid Rs.2000/- less towards principal outstanding amount of tax, it cannot be denied the benefit of ‘Vera Samadhan Yojna, 2019’....
Vodafone Idea Limited Vs Union of India (Karnataka High Court) - Vodafone Idea Limited Vs Union of India (Karnataka High Court) The Hon’ble High Court of Karnataka quashes the assessment order and restores the matter back to the assessing officer to consider the C Forms which could not be produced due to COVID 19 pandemic The petitioner provides telecommunicati...
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...
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....
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...
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...
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:—...
Sri Gurukrupa Agro Industries Vs DCIT (ITAT Hyderabad) -
Kanhaiya Lal Rameshwar Das Vs State of Rajasthan (Rajasthan High Court) -
Burnt Umber Fashion Pvt. Ltd Vs Deputy Commissioner (CT) (Appeal) Chennai (Madras High Court) -
Sky Industries Ltd Vs State of Gujarat (Gujarat High Court) -
Vodafone Idea Limited Vs Union of India (Karnataka High Court) -
Thermoking Vs Commissioner of State Goods And Service Tax (Delhi High Court) -
Trimurthi Fragrances (P) Ltd. Vs Govt. of N.C.T of Delhi (Supreme Court of India) -
Indo Silicon Electronics Pvt. Ltd. Vs Commissioner Trade & Taxes & Ors. (Delhi High Court) -
Zapsell Retail Vs Commissioner State Goods And Services Tax (Delhi High Court) -
Louis Dreyfus Company India Vs Commissioner Trade And Tax Department (Delhi High Court) -