CST Act, 1956- GST tax payers purchasing HSD etc VAT goods from outside the state on C form condition at 2% rate-certain clarification requested-Regarding
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Definition of goods narrowed to specified fuels - Form C eligibility and 2% inter state concession limited accordingly. Amendment confines goods under the Central Sales Tax Act to six specified fuel and related items; concessional 2% inter state tax under section 8 with Form C applies only to those goods and permitted uses. Post GST repeal of VAT for other items cancelled registrations for dealers of non specified goods, and therefore Form C cannot be issued where the acquisition is for manufacture or use outside the defined six item scope.
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.
Definition of goods narrowed to specified fuels - Form C eligibility and 2% inter state concession limited accordingly.
Amendment confines goods under the Central Sales Tax Act to six specified fuel and related items; concessional 2% inter state tax under section 8 with Form C applies only to those goods and permitted uses. Post GST repeal of VAT for other items cancelled registrations for dealers of non specified goods, and therefore Form C cannot be issued where the acquisition is for manufacture or use outside the defined six item scope.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.