Check sibling questions

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

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.