Clarification regarding issue of statutory forms

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....ived from various quarters seeking clarification on different aspects of the  Central Sales Tax Act, 1956, such as Liability, Return, Registration and the eligibility to make interstate purchase of goods against Form C. The issues in the representations have been examined and clarification as given below is hereby issued for information of all concerned. 1. In the Constitution (One Hundred....

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....visions of the CST Act as well as the PVAT Act are now applicable to these six goods only. 3. As a result, the dealers dealing in goods other than these six goods have ceased to be the dealers for the purpose of the amended CST Act w.e.f. 01.07.2017 (date from which the amendment of Section 2 (d) of the Act is made effective). Dealers making interstate sale of any goods other than these six goo....

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....nted earlier in their favour u/s 7(2) of CST Act has become invalid. 5. Dealers making sale of only the aforesaid Six goods will continue to be liable to pay tax  under the CST Act and the registration granted earlier in their favour under the CST Act will continue to remain valid. They need not apply afresh and can file return as before on the strength of registration granted earlier. Suc....

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....lers attracting liability on account of sale or purchase of the aforesaid six goods or processing of the aforesaid Six goods for sale can apply for registration under the PVAT Act and CST Act and registration can be granted to such dealers. 8. For issue of pending C Forms against transaction made before 01.07.2017 by the registered dealers whose registration under the CST Act has become invalid....