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    <title>Hire Purchase-CST and TDS</title>
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    <description>Interstate hire purchase/lease of a laser printing machine from a Maharashtra dealer to a Kerala registered manufacturer may be shown in Kerala books and supported by Form C; the transaction attracts Central Sales Tax on the invoice, and periodic lease rentals under the agreement will be subject to Tax Deduction at Source, requiring appropriate accounting for rental payments and receipts.</description>
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      <description>Interstate hire purchase/lease of a laser printing machine from a Maharashtra dealer to a Kerala registered manufacturer may be shown in Kerala books and supported by Form C; the transaction attracts Central Sales Tax on the invoice, and periodic lease rentals under the agreement will be subject to Tax Deduction at Source, requiring appropriate accounting for rental payments and receipts.</description>
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