Classification of government undertakings in cst return
This query is : Resolved
16 May 2013
If i made inter state sell to government undertaking then should i show this as sale made to registered dealer while filling cst return?
16 May 2013
Central Government Act
Section 8 in The Central Sales Tax Act, 1956
8. Rates of tax on sales in the course of inter- State trade or commerce. 1[
(1) Every dealer, who in the course of inter- State trade or commerce--
(a) sells to the Government any goods; or
(b) sells to a registered dealer other than the Government goods of the description referred to in sub- section (3); shall be liable to pay tax under this Act, which shall be 2[ four per cent.] of his turnover.
(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter- State trade or commerce not falling within sub- section (1)--
(a) in the case of declared goods, shall be calculated 2[ at twice the rate] applicable to the sale or purchase of such goods inside the appropriate State; and
(b) in the case of goods other than declared goods, shall be calculated at the rate of 3[ ten per cent.] or at the rate applicable to the sale or purchase of such goods inside the appropriate State, whichever is higher; and for the purpose of making any such calculation any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.
(2A) 4[ Notwithstanding anything contained in sub- section (1A) of section 6 or sub- section (1)[ or clause (b) of sub- section (2)] 2[ of this section, the tax payable under this Act by a dealer on his turnover in so far as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at a rate which is lower than 2[ four per cent] (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate. Explanation.-- For the purposes of this sub- section a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate State if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods.]
1. Subs. by Act 31 of 1958, s. 5, for the original sub- sections (1), (2), (3) and (4) (w. e. f. 1- 10- 1958 ). 2 Subs. by Act 25 of 1975, s. 38 (w. e. f. 1- 7- 1975 ). 3 Subs. by Act 8 of 1963, s. 2, for" seven per cent." (w. e. f. 1- 4- 1963 ). 4 Subs. by Act 61 of 1972, s. 5 (w. e. f. 1- 4- 1973 ).
(3) The goods referred to in clause (b) of sub- section (1)-- 2[
(b) 2[ are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re- sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 3[ clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).
(4) The provisions of sub- section (1) shall not apply to any sale in the course of inter- State trade or commerce unless the dealer
1. Cl. (a) omitted by Act 8 of 1963, s. 2 (w. e. f. 1- 4- 1963 ). 2 Certain words omitted by s. 2, ibid. (w. e. f. 1- 4- 1963 ). 3 The words, brackets and letter" clause (a) or" omitted by s. 2 ibid, (w. e. f. 1- 4- 1963 ).
selling the goods furnishes to the prescribed authority in the prescribed manner--
(a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or
(b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government:] 1[ Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.]
(5) 2[ Notwithstanding anything contained in this section, the State Government may, if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette, and subject to such conditions as may be specified therein, direct,--
(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter- State trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub- section (1) or sub- section (2) as may be mentioned in the notification;
(b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter- State trade or commerce, by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub- section (1) or sub- section (2) as may be mentioned in the notification.]
Section 8 in The Central Sales Tax Act, 1956
8. Rates of tax on sales in the course of inter- State trade or commerce. 1[
(1) Every dealer, who in the course of inter- State trade or commerce--
(a) sells to the Government any goods; or
(b) sells to a registered dealer other than the Government goods of the description referred to in sub- section (3); shall be liable to pay tax under this Act, which shall be 2[ four per cent.] of his turnover.
(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter- State trade or commerce not falling within sub- section (1)--
(a) in the case of declared goods, shall be calculated 2[ at twice the rate] applicable to the sale or purchase of such goods inside the appropriate State; and
(b) in the case of goods other than declared goods, shall be calculated at the rate of 3[ ten per cent.] or at the rate applicable to the sale or purchase of such goods inside the appropriate State, whichever is higher; and for the purpose of making any such calculation any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.
(2A) 4[ Notwithstanding anything contained in sub- section (1A) of section 6 or sub- section (1)[ or clause (b) of sub- section (2)] 2[ of this section, the tax payable under this Act by a dealer on his turnover in so far as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at a rate which is lower than 2[ four per cent] (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate. Explanation.-- For the purposes of this sub- section a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate State if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods.]
1. Subs. by Act 31 of 1958, s. 5, for the original sub- sections (1), (2), (3) and (4) (w. e. f. 1- 10- 1958 ). 2 Subs. by Act 25 of 1975, s. 38 (w. e. f. 1- 7- 1975 ). 3 Subs. by Act 8 of 1963, s. 2, for" seven per cent." (w. e. f. 1- 4- 1963 ). 4 Subs. by Act 61 of 1972, s. 5 (w. e. f. 1- 4- 1973 ).
(3) The goods referred to in clause (b) of sub- section (1)-- 2[
(b) 2[ are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re- sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 3[ clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).
(4) The provisions of sub- section (1) shall not apply to any sale in the course of inter- State trade or commerce unless the dealer
1. Cl. (a) omitted by Act 8 of 1963, s. 2 (w. e. f. 1- 4- 1963 ). 2 Certain words omitted by s. 2, ibid. (w. e. f. 1- 4- 1963 ). 3 The words, brackets and letter" clause (a) or" omitted by s. 2 ibid, (w. e. f. 1- 4- 1963 ).
selling the goods furnishes to the prescribed authority in the prescribed manner--
(a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or
(b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government:] 1[ Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.]
(5) 2[ Notwithstanding anything contained in this section, the State Government may, if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette, and subject to such conditions as may be specified therein, direct,--
(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter- State trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub- section (1) or sub- section (2) as may be mentioned in the notification;
(b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter- State trade or commerce, by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub- section (1) or sub- section (2) as may be mentioned in the notification.]
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