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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 7566 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 8031 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 2181 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 45723 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 4617 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 7524 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 1545 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 5670 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 15378 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 1217 Views 0 comment Print


Latest Judiciary


Concessional rate of 2% entitled even if dealer unable to obtain Form-C declaration

Goods and Services Tax : Calcutta High Court held that petitioner is entitled to concessional rate of tax at the rate of 2% on inter-State sale even if pet...

May 6, 2025 153 Views 0 comment Print

State Government Cannot Frame Rules Inconsistent with Central Rules under CST Act: SC

Corporate Law : The State Government cannot frame rules in exercise of power under Section 13(3) which will be inconsistent with the rules framed ...

April 21, 2025 384 Views 0 comment Print

State Govt Can’t Modify Assessee Rights Under CST Act Without Revoking Entitlement Certificate: SC

Goods and Services Tax : Supreme Court held that State Government while applying amendment of Section 8(5) of the Central Sales Tax Act by the Finance Act,...

February 15, 2025 195 Views 0 comment Print

AP HC Refers ‘H’ Form Filing Issue to Full Bench

Goods and Services Tax : Andhra Pradesh HC refers case regarding late filing of ‘H’ forms after assessment to a Full Bench for clarification. Key issue...

February 6, 2025 141 Views 0 comment Print

Exemption on Sale of Gloriosa Superba under available TNVAT in Absence of Notification u/s 8(5) of CST Act

Goods and Services Tax : Madras High Court held that exemption to sale of Gloriosa Superba under Tamil Nadu Value Added Tax [TNVAT] will be available to in...

January 14, 2025 267 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 639 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 4707 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 14931 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 31401 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 17325 Views 0 comment Print


Latest Posts in CST

Concessional rate of 2% entitled even if dealer unable to obtain Form-C declaration

May 6, 2025 153 Views 0 comment Print

Calcutta High Court held that petitioner is entitled to concessional rate of tax at the rate of 2% on inter-State sale even if petitioner was unable to obtain Form-C declaration. Thus, writ disposed of accordingly.

State Government Cannot Frame Rules Inconsistent with Central Rules under CST Act: SC

April 21, 2025 384 Views 0 comment Print

The State Government cannot frame rules in exercise of power under Section 13(3) which will be inconsistent with the rules framed by the Central Government in exercise of powers under Section 13(1) of the CST Act.

State Govt Can’t Modify Assessee Rights Under CST Act Without Revoking Entitlement Certificate: SC

February 15, 2025 195 Views 0 comment Print

Supreme Court held that State Government while applying amendment of Section 8(5) of the Central Sales Tax Act by the Finance Act, 2002 was not justified in taking away right accrued to assessee without revoking entitlement certificate.

AP HC Refers ‘H’ Form Filing Issue to Full Bench

February 6, 2025 141 Views 0 comment Print

Andhra Pradesh HC refers case regarding late filing of ‘H’ forms after assessment to a Full Bench for clarification. Key issues around CST rules explored.

Exemption on Sale of Gloriosa Superba under available TNVAT in Absence of Notification u/s 8(5) of CST Act

January 14, 2025 267 Views 0 comment Print

Madras High Court held that exemption to sale of Gloriosa Superba under Tamil Nadu Value Added Tax [TNVAT] will be available to interstate transaction in absence of specific notification issued under section 8(5) of CST Act.

Supply of helicopters without transfer of right to use not exigible to tax u/s. 2(g)(vi) of CST

December 28, 2024 159 Views 0 comment Print

Delhi High Court held that supply of helicopters to Andaman and Nicobar Islands Administration without transfer of right to use not exigible to tax under section 2(g)(vi) of the Central Sales Tax Act, 1956 [CST Act].

Furnishing of ‘C’ Forms Not Required for Lesser Tax Rate Goods: AP HC

December 21, 2024 1290 Views 0 comment Print

Andhra Pradesh High Court sets aside VAT Tribunal’s order on inter-state sales tax dispute of Quantum Engineers, remands case for reassessment.

Rejection of refund claim for mismatch in SAD vs VAT/CST unjustified: CESTAT Chennai

September 10, 2024 276 Views 0 comment Print

CESTAT Chennai held that the mismatch in the SAD vs VAT / CST paid caused by different rates at which the tax is paid cannot be held against the refund applicant. Further, reasons for disbelieving the CA’s certificate also not clearly spelt out. Accordingly, rejection of refund claim unsustainable.

C-Forms Can’t Be Deemed as Non-Genuine Without Fair Hearing: Madras HC

August 19, 2024 387 Views 1 comment Print

Madras High Court inTvl. Arudra Engineering Private Limited Vs Assistant Commissioner (ST) ruled that C-Forms cannot be deemed non-genuine without giving the petitioner a chance to prove their validity.

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

July 10, 2024 204 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.

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