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  Central Sales Tax Law & Practice
 

Central Sales Tax Law & Practice

by V.S. Datey

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  A Comprehensive and Authentic Commentary On Law Relating To Central Sales Tax



As Amended By Finance Act 2011

Objects and Basic Scheme of CST Act
Consitutional Background of CST
Inter-State Sale
Inter-State Sale by Transfer of documents
Stock Transfer//Branch Transfer
Sale Outside the State
Goods under CST Act
`Sale` under CST Act
Deemed Sales under CST Act
Goods Involved in Works Contract
Dealer under CST Act
`Business` under CST
State Relevant to a Dealer
Quantum of CST Payable
Goods Eligilble for Registration by Dealer
Exemptions from CST
Sale in Course of Export
Sale in the Course of Import
Goods of Special Importance
Procedures under CST Act
Appeals and Penalty under CST Act
State Level VAT
Constitutional issues arising due to VAT and CST



Appendices

Appendix 1: Central Sales tax Act, 1956
Appendix 1A: Relevant Extracts of Finance Act, 2011
Appendix 1B: relevant Extract of Finance Act, 2010

ISBN No.:9788171948680
 


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