https://www.taxtmi.com/article/detailed?id=6274 The VAT Act creates a State Authority for Clarification and Advance Rulings empowered to give binding advance clarifications and to bar officers from deciding issues while an application is pending. The CST Act adopts the procedural machinery of the appropriate State for assessment, collection and enforcement but that adoption does not automatically import the VAT advance-ruling mechanism into CST proceedings; an advance ruling is a substantive uniformity device and does not displace the assessing authority's jurisdiction to proceed under CST when a ruling or appeal is pending. en-us Mon, 25 May 2015 08:24:23 +0530 Mon, 25 May 2015 08:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6274 The VAT Act creates a State Authority for Clarification and Advance Rulings empowered to give binding advance clarifications and to bar officers from deciding issues while an application is pending. The CST Act adopts the procedural machinery of the appropriate State for assessment, collection and enforcement but that adoption does not automatically import the VAT advance-ruling mechanism into CST proceedings; an advance ruling is a substantive uniformity device and does not displace the assessing authority's jurisdiction to proceed under CST when a ruling or appeal is pending. Articles Value Added Tax - VAT and CST Mon, 25 May 2015 08:24:23 +0530 https://www.taxtmi.com/article/detailed?id=6274