CST Act - Clarification regarding the inter-State purchases against C Form for period starting form 1st July, 2017

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....nter-State purchases against C Form for period starting form 1st July, 2017 - Regarding. Ref:- 1. Taxation Laws (Amendment) Act, 2017 (18 of 2017) dated 4th May, 2017. 2. Office Memorandum vide F.No. 28011/03/2014-ST-II, Ministry of Finance Department of Revenue State Tax Division, New Delhi, Dt. 07-11-2017. 3. CCT's Ref No. A(1)/4/2018-1, Dt. 08-02-2018. ***** The attention of all ....

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....ion is reproduced as under :- (d) "goods means- (i) petroleum crude; (ii) high speed diesel; (iii) motor spirit (commonly known as petrol); (iv) natural gas; (v) aviation turbine fuel; and (vi) alcoholic liquor for human consumption. Further, the Ministry of Finance, Department of revenue, State Tax Division, New Delhi has issued cl....

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....rima facie the term "Goods" referred to in Section 8(3)(b) of the Central sales Tax Act, 1956 will have same meaning as defined and amended under Section 2(d) of the Central Sales Tax Act, 1956 vide Tax Laws Amendment Act, 2017. However, it does not affect the provisions of Section 8(3)(b) of CST Act relating to telecommunication network or mining or generation or distribution of electricity or an....