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    <title>Summary on declared goods under CST Act 1956</title>
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    <description>Declared goods are commodities designated as of special importance for inter state trade, limiting state taxing power and triggering a reimbursement regime where local tax paid on such goods may be reimbursed when they are later sold in the course of inter state trade, provided the goods remain in the same form and requisite tax payments and conditions precedent are met; special rules apply to paddy and pulses and legislative changes have equalised certain interstate tax rate treatments for sales to unregistered buyers.</description>
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      <description>Declared goods are commodities designated as of special importance for inter state trade, limiting state taxing power and triggering a reimbursement regime where local tax paid on such goods may be reimbursed when they are later sold in the course of inter state trade, provided the goods remain in the same form and requisite tax payments and conditions precedent are met; special rules apply to paddy and pulses and legislative changes have equalised certain interstate tax rate treatments for sales to unregistered buyers.</description>
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