https://www.taxtmi.com/caselaws?id=154206 Section 9(2) of the Central Sales Tax Act, 1956 applies the State sales tax machinery to CST assessment, collection and return requirements, including the return period. Rule 11 of the Central Sales Tax (Registration and Turnover) Rules, 1957 links the CST turnover period to the period for which the dealer is liable to submit returns under the general sales tax law of the appropriate State. Where a dealer is permitted to file annual returns under the State law, the CST return frequency must also be annual, and monthly returns cannot be insisted upon under rule 5(1) of the Central Sales Tax (Tamil Nadu) Rules. The challenge to the vires of that rule became unnecessary on this basis. en-us Wed, 06 Apr 1983 00:00:00 +0530 Sat, 10 Aug 2013 11:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154206 Section 9(2) of the Central Sales Tax Act, 1956 applies the State sales tax machinery to CST assessment, collection and return requirements, including the return period. Rule 11 of the Central Sales Tax (Registration and Turnover) Rules, 1957 links the CST turnover period to the period for which the dealer is liable to submit returns under the general sales tax law of the appropriate State. Where a dealer is permitted to file annual returns under the State law, the CST return frequency must also be annual, and monthly returns cannot be insisted upon under rule 5(1) of the Central Sales Tax (Tamil Nadu) Rules. The challenge to the vires of that rule became unnecessary on this basis. Case-Laws VAT and Sales Tax Wed, 06 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154206