Central Sales Tax rate reduction and altered treatment for unregistered buyers and government supplies affect inter state taxation. Amendments reduce the Central Sales tax rate for dealers furnishing a Declaration Form C, require Central Sales to unregistered recipients or those without prescribed declarations to be taxed at the originating State's local rate, and withdraw concessional Form D treatment for unregistered Government departments; tobacco and tobacco products are removed from declared goods and moved into the standard VAT schedule, with limited exemptions later notified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central Sales Tax rate reduction and altered treatment for unregistered buyers and government supplies affect inter state taxation.
Amendments reduce the Central Sales tax rate for dealers furnishing a Declaration Form C, require Central Sales to unregistered recipients or those without prescribed declarations to be taxed at the originating State's local rate, and withdraw concessional Form D treatment for unregistered Government departments; tobacco and tobacco products are removed from declared goods and moved into the standard VAT schedule, with limited exemptions later notified.
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