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        Income Tax

        CENTRAL SALES TAX (CST) REDUCED TO 3% FROM 1ST APRIL, 2007

        March 31, 2007

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        The provisions of Taxation Law (Amendment) Act, 2007 shall be effective from 1-4-2007.

        Text of Notification and press release is given below.

        MINISTRY OF FINANCE

        ( Department of Revenue)

        Notification No 1/2007-CST., Dated: March 29, 2007

        S.O. 464(E)- In exercise of the powers conferred by sub-section (2) of section 1 of the Taxation Laws (Amendment) Act, 2007(16 of 2007), the Central Government hereby appoints the 1st day of April, 2007, as the date on which the said Act shall come into force.

        F.No.34/135/2005-ST

        R G CHHABRA Under Secy

        Central Sales Tax reduction enacted; Taxation Laws (Amendment) Act appointed to come into force by notification. Central Sales Tax reduced to 3% by statutory amendment, with the Taxation Laws (Amendment) Act, 2007 appointed to commence and become effective from 1 April 2007 by government notification issued by the Ministry of Finance, Department of Revenue.
                          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 reduction enacted; Taxation Laws (Amendment) Act appointed to come into force by notification.

                                Central Sales Tax reduced to 3% by statutory amendment, with the Taxation Laws (Amendment) Act, 2007 appointed to commence and become effective from 1 April 2007 by government notification issued by the Ministry of Finance, Department of Revenue.


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