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    <title>CST PURHASE RETURN</title>
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    <description>CST liability and reporting arise on returned purchases where the supplier issues an invoice charging excise and CST; the tax charged must be paid and disclosed in statutory returns. For Tamil Nadu Form 1C and Appendix II the transaction should be shown in accordance with the CST Act and rules, and a C-form should not be issued for rejected or returned purchased items; taxpayers should consult a tax consultant or the VAT Department for correct reporting.</description>
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