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...
The Government today approved Rs 7,029 crore compensation to states for the losses they suffered due to reduction in central sales tax (CST) rate in 2010-11.The Union Cabinet , chaired by Prime Minister Manmohan Singh , has approved a proposal for pr
The sub-section (1) of section 20 has been amended to provide for appeal to the Central Sales Tax Appellate Authority against the Tribunal order in respect of issues relating to stock transfer or consignment of goods in so far as it involves a dispute of inter-state nature.
E-services offered by the Department, especially e-return filing and e-payment facility have been welcomed by the dealers and tax practitioners. In view of the positive response received from all the quarters, the e . service of filing e returns is being introduced for the registered employers (PTRC holders) filing monthly returns.
Where the assessee company executed a works contract of design, development, commissioning etc., of an oil free compressor system for its client during the period 1997–2001 it was held that the assessee is not liable under ‘consulting engineering services’ – (i) since services rendered by ‘companies’ were not liable prior to 1.5.2006 under this category; (ii) since the assessee company’s service fall under works contract services which was brought into the ambit of service tax only w.e.f. 1.6.2007.
We aim to be an efficient and effective tax administration respected for fairness, transparency and professionalism.” If a registered dealer/company is not issuing form C, even though the same is mentioned in their purchase order, the invoices are raised accordingly, Sale tax dept collects additional tax, penalty from the Seller & the Buyer is not penalized? No questions are asked to the Buyer for non issuing of Form C, against applicable purchases! Sale tax dept allows Buyer to continue the business, and indirectly helping him to evade the 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. Before proceeding to understand which sale is exempted under section 6(2) and the conditions for exemption, one should understand some relevant concepts relating to it.
M/s Azad Coach Builders Pvt. Ltd. (hereinafter referred to as the Assessee) has received an order to build bus bodies, by an Indian exporter (Tata Engineering Locomotive Co. Ltd.) in accordance with an export order placed on the Indian exporter by and specifications provided by the foreign buyer (Lanka Ashok Layland Ltd., Colombo).
under CST Act as lot of Assessments are pending under VAT and CST Acts and many dealers are facing problems in getting and producing the C forms for finalization of their assessments. Some important issues relating to the C forms are discussed as below for the benefit of dealers all around India:
The Union Finance Minister Shri Pranab Mukherjee had a meeting with the Empowered Committee of State Finance Ministers to finalize the draft Constitutional Amendments on Goods and Services Tax, here today. Addressing the meeting, the Finance Minister emphasized that the primacy of the Legislature in the area of taxation is supreme and inalienable and that the proposed draft on GST did not seek to disturb or alter this in any manner.
Further, the Hon’ble High Court distinguished the judgments of the Supreme Court in the case of A & G Projects and Technologies Limited Vs. State of Karnataka (2009 (2) SCC 326] and the High Court of Andhra Pradesh in the case of Jadhavjee Laljee Vs. State of Andhra Pradesh (1989 (74) STC 201 (DB)].
