Goods and Services Tax : SC allows Interstate Purchase of goods under the CST Act for Manufacturing, Mining etc against ‘C’ Forms in GST Scen...
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...
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...
Goods and Services Tax : Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services...
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...
Goods and Services Tax : Request to announce Tax Amnesty Scheme / one time settlement scheme for pending demand, disputes, appeals, litigations and recover...
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 ...
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...
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...
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 ...
Goods and Services Tax : Discover the Supreme Courts decision on Indodan Industries Ltd. Vs State of U.P. regarding retrospective interest levies under the...
Goods and Services Tax : Madras High Court quashes rejection of refund claim by Flow Link Systems Pvt. Ltd. Detailed analysis on the court's decision and i...
Goods and Services Tax : Allahabad High Court ruling clarifies that rejecting UP VAT books doesn't automatically lead to Central Sales Tax rejection. Learn...
Goods and Services Tax : Explore the Kerala High Court judgment in Sri Balaji Gas Bottling Co. vs State Tax Officer. Analysis reveals limits of writ jurisd...
Goods and Services Tax : Allahabad High Court ruling: In original proceedings, the burden to prove claimed concessions is on the assessee; it shifts to the...
Goods and Services Tax : Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts....
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 ...
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...
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...
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...
Calcutta High Court in Cipla Limited vs Deputy Commissioner, Commercial Tax reported as VSTI 2013 Vol. 17 B-509 has held that There is nothing in Rule 12(5) of CST (R&T) Rules which could be construed to vitiate a declaration form i.e “F” form on a ground that such declaration form covered transactions for a period […]
Substantive law and procedural law are the two main categories within the law. Substantive law refers to the body of rules that determine the rights and obligations of individuals and collective bodies. Procedural law is the body of legal rules that govern the process for determining the rights of parties. When the CST Act does not have a special substantive provision of forfeiture, the Department is not correct in demanding excess collection of CST in the bills.
Many a times I receive queries on a common problem faced by many dealers all over India that what to do when the interstate purchaser of goods refuses or does not issue the requisite C forms after purchasing the goods at concessional rate of CST @ 2%.
Initially when section 3-F was introduced transactions covered under section 3,4 and 5 of the Central Sales Tax Act have not been excluded. Thus the provisions has been declared Ultra virus by the Division bench decision of this court in the case of V K Singhal vs. State of UP reported in 1995 NTN (Vol. 6) 17; 1995 UPTC 337. Section 3-F of the U.P Trade Tax Act under which the assessments were made, was amended and a new Section 3-F was substituted by Act 31 of 1995 with retrospective effect from 13th September, 1985.
Every dealer who effects inter-state sale is required to register with State sales tax authorities who are empowered to grant registration under CST Act. Application should be in form ‘A’. Security has to be furnished. Certificate of registration will be in form ‘B’.
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 and the amount […]
There is confusion in the minds of dealers/assessees as to the appellate forum to be approached in case of assessment orders passed under Sections 6A(1), 6A(2) and 6A(3) of the Central Sales Tax Act, 1956
Please explain sale in course of import by transfer of documents of title to goods before the goods crosses Custom Frontiers of India ((High Seas Sale) with special reference to when the goods crosses Custom Frontiers of India.
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 requested to upload the Returns as per the due date.
Transit Sales under the CST Act . These are generally known in the market as ‘LR sales’, ‘subsequent inter-State sales’ and ‘E-I sales’. These transactions fall under clause (b) of section 3 of the Central Act, which reads as follows: 3. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce :-
