Central Sales Tax scope limited to six specified goods, affecting registration and Form C eligibility for interstate purchases. The CST and State VAT Acts have been confined to six specified goods; only dealers dealing in those six goods remain liable under the CST Act and retain CST registration. Dealers not trading in the six goods are no longer CST liable and prior CST registrations based solely on former VAT liability are invalid. Registered dealers in the six goods may use Form C only for resale or for manufacture/processing of those goods. Pending C Forms for pre amendment transactions may be applied for online by the prescribed deadline and will be issued after scrutiny.
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 scope limited to six specified goods, affecting registration and Form C eligibility for interstate purchases.
The CST and State VAT Acts have been confined to six specified goods; only dealers dealing in those six goods remain liable under the CST Act and retain CST registration. Dealers not trading in the six goods are no longer CST liable and prior CST registrations based solely on former VAT liability are invalid. Registered dealers in the six goods may use Form C only for resale or for manufacture/processing of those goods. Pending C Forms for pre amendment transactions may be applied for online by the prescribed deadline and will be issued after scrutiny.
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