Sale of Comingled Gas through pipeline to be CST SALES

From 14.5.2016

Where the gas sold or purchased and transported
through a common carrier pipeline or any other common transport or distribution system
becomes co-mingled(mixed) and fungible(changed or substituted)
with other gas in the pipeline or system
that and such gas is introduced into the pipeline or system in one State
and is taken out from the pipeline in another State
It shall be deemed to be movement of goods from one state to another

[Explanation 3 to section 3 of the Central Sales Tax Act, 1956]

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.