Claim of CST

[Ajay Kumar Kaushik]

We are registered dealer in D VAT and sold fire fighting equipments to one of our client in Gurgaon and charged CST @ 12.5% but our client insisted to charge CST @ 3% and they confirm that they can not issue Form “C” also. They also issued a Debit Note for 9.5% CST . Please suggest can they deduct the amount. If they cant deduct, under which section I Can claim the balance 9.5% CST from my client.

[Surender Gupta]

please refer to section 8(1) read with section 8(4) of the Central Sales Tax Act, 1956

AI Summary

Dealer Disputes CST Rate with Client Over Missing Form 'C'; Seeks Guidance Under Sections 8(1) and 8(4) CST Act. A registered dealer in Delhi sold firefighting equipment to a client in Gurgaon, charging a Central Sales Tax (CST) of 12.5%. The client insisted on a 3% CST rate and issued a debit note for the 9.5% difference, stating they could not provide Form 'C.' The dealer seeks advice on whether the client can deduct this amount and under which section they can claim the remaining 9.5% CST. The response advises referring to Section 8(1) and Section 8(4) of the Central Sales Tax Act, 1956.