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Section 6(1)

Subject to the other provisions contained in the Central Sales Tax Act,

every dealer shall be liable to pay tax under this Act on sales of all goods,

other than electrical energy,

effected by him in the course of inter-State trade or commerce during any year.

 

In order to properly understand CST, lets understand the meaning of

  • Goods
  • Sales
  • Sale in the course of inter-State trade or commerce
  1. Indirect Tax
  2. CST
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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