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TMI BlogDifferent aspects of the Central Sales Tax Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent aspects of the Central Sales Tax Act such as Liability, Return, Registration and the eligibility to make interstate purchase of goods against Form C. The issues raised in the representations have been examined and clarification as given below is hereby issued for information of all concerned. 1. In the Constitution (One Hundred and First Amendment) Act, 2016 which paved the way for enactm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers dealing in goods other than these six goods have ceased to be the dealers for the purpose of the amended CST Act w.e.f. 01.07.2017 (date from which the amendment of Section 2 (d) of the Act is made effective). Dealers making interstate sale of any goods other than these six goods have ceased to be Liable to pay tax under the CST Act w.e.f. 01.07.2017 and hence they need not file any return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly the aforesaid six goods will continue to be liable to pay tax under the CST Act and the registration granted earlier in their favour under the CST Act will continue to remain valid. They need not apply afresh and can file return as before on the strength of registration granted earlier. Such dealers can also make interstate purchase of the aforesaid six goods against Form C only for re-sale or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid six goods or intending to do manufacturing or processing of the aforesaid six goods for sale can apply for registration under the OVAT Act and registration can be granted to such dealers. If any such dealer intends to make inter-state purchase of the aforesaid six goods for re-sale within Odisha or for use of such goods in manufacturing or processing of the aforesaid six goods for sale can a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se in the telecommunication network or for use in mining or for use in the generation or distribution of electricity or any other form of power, have ceased to be the dealers under the CST Act w.e.f. 01.07.2017 as their liability to pay tax under the amended OVAT Act has ceased w.e.f. 01.07.2017. As a result, their eligibility for registration under the CST Act has ceased and the registration alre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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