Salient features of central sales tax

• It extend to whole of the India,

• It state that every dealer who makes an inter-
state sale must be a registered dealer as per
Section 7 of the Act,
• Such registered dealer is liable to pay CST on
the sales made by him in the course of Inter-
state trade or commerce,
• It also explains when a sale or purchase of
goods will be in the course of import into and
export out of the territory of India,such import
and export of goods are not subject to Sales
Tax.
• CST is levied under this Act by the central govt.
but it is collected by the state govt from where
the goods have been sold.
• Section 4 explains when a sale will be outside all
other states. A sale which is withen the state is
treated as sale outside all other states and
hence will not come under the purview of CST.
• CST is payble in the state from which movement
of goods commences i.c the state from where
the goods were sold.
 Main Provisions of CST
• A dealer who must be a registered dealer and
who carries on any business and makes a sale
of goods including the declared goods to the
buyer(who may be rgeistered dealer or
unregistered dealer)in the course of inter-state
trade or commerce in any year,is under an
obligation to pay CST to the appropriate
state,at the rates specified on his turnover
computed on the basis of Sale-price.