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 : NCLAT Delhi held that provisions of section 9(2) of the CST Act doesn’t create statutory charge on the assets of the Corporate D...
Goods and Services Tax : The Allahabad High Court ruled that parts replaced during warranty and AMC periods are taxable, applying the Supreme Court's Tata ...
Goods and Services Tax : Court held that C-Forms could not be refused solely because inter-state purchases were mistakenly omitted from revised returns. Th...
Goods and Services Tax : The Court accepted a previously rejected Form F worth ₹6.29 crore after verifying its authenticity. It held that genuine branch ...
Goods and Services Tax : The Court ruled that tyres and tubes were part of the registered spare-parts list, validating the Tribunal’s decision to cancel ...
Goods and Services Tax : The State Tax Department allowed taxpayers to pay profession tax using PAN after system migration caused portal access issues. Reg...
Goods and Services Tax : Finance Ministry notifies DGGI ADG as nodal officer under IT Rules and designates Afcom Holdings as Indian carrier under Central S...
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...
The Gauhati High Court ruled in Vijay Nirman Co. Pvt. Ltd. v. State of Assam that a CST demand was invalid because it was based on a circular already quashed by a prior court ruling.
The movement of explosives from Maharashtra to company depots in West Bengal and Jharkhand under a running contract with Coal India Ltd. constituted branch transfers under Section 6A of the CST Act and not inter-State sales.
Until the goods are appropriated by the stockyards/warehouses from out of the stocks available with them, they continue in the inventory of the stockyards/warehouses. Thus, supplies made to the stockyards/warehouses are merely stock transfers.
Gauhati High Court directed reimbursement of Value Added Tax paid on Raw Petroleum Coke purchased within the State of Assam in accordance with the provisions of Section 15[b] of the Central Sales Tax Act.
Gauhati High Court held that the benefit conferred under Section 6(2) of the Central Sales Tax Act, 1956 [CST Act] cannot be denied merely because the ‘C’ forms were not furnished. Accordingly, writ petition stands allowed.
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.
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.
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.
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.
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.
