CENTRAL SALES TAX UNDER SECTION 3 (A), VAT + CST

[pankaj jain]

I am a Work contractor. I am registered in Madhya Pradesh state under MP VAT Act. I got a contract form Railway Department. According to contract condition , i have to buy goods from railways approved vendors only. I bought many goods form out of Madhya pradesh as per the direction of railway and goods directly transfer on railway side from other states. My question is that - (1) Can i take deduction of this transaction under section 3 (a) of Central Sales tax act and Section 36 of M.P. VAt act. (2) Can i issue the C-form to vendors form Madhya pradesh state

Posts / Replies

[YAGAY AND SUN]

Dear Pankaj,

In our view, a works Contractor can purchase goods on the strength of C form under Section 3 (A) of the CST Act read with Section 36 of the MPVAT Act.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

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