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    <title>CST Act 1956 – Finance Act, 2021- Amendment made to Section 8 (3)(b) of CST Act, 1956- Communicating to all the field Authorities</title>
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    <description>Concessional Central Sales Tax purchases against Form C are available only where specified goods are intended for resale or for use in manufacture or processing for sale. Petroleum crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel and alcoholic liquor for human consumption cannot be purchased inter-State against Form C for use in mining, electricity generation or distribution, or telecommunications networks. The communication is clarificatory and is not intended for legal interpretation of statutory provisions.</description>
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