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Sale Tax Act

Sale Tax Act

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Published by mahtolalan

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Published by: mahtolalan on Oct 01, 2009
Copyright:Attribution Non-commercial

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12/11/2010

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Classification of Central Sales Tax Act
Direct Taxes
Indirect Taxes
 
 
Objective of Central Sales Tax Act
To Formulate Principle for Determining...
1.
Inter State trade or commerce
2.
Outside state
3.
Import into or Export from India
To provide for levy.
Provide for special Importance of declaredgoods.
 
 
Scheme of Central Sales Tax Act
Sales Tax Revenue to State
Tax collected in the State where movement of goodcommences
Tax on Inter Sate sale of Goods
State Sale Tax law applicable in many aspects
CST Act defines some concepts
Revenue from CST

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