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    <title>Requirements of registration under Central Sales Tax Act 1956 and Uttar Pradesh Tax on Entry of Good</title>
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    <description>Because compressed natural gas currently lies outside the GST framework and remains taxable under local sales tax or VAT, entities undertaking interstate purchase or sale of CNG must register under the Central Sales Tax Act. The Entry Tax Act in the State is likely subsumed by the State GST regime, potentially eliminating separate entry tax obligations, subject to local confirmation.</description>
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      <description>Because compressed natural gas currently lies outside the GST framework and remains taxable under local sales tax or VAT, entities undertaking interstate purchase or sale of CNG must register under the Central Sales Tax Act. The Entry Tax Act in the State is likely subsumed by the State GST regime, potentially eliminating separate entry tax obligations, subject to local confirmation.</description>
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