15 January 2010
No it is applicable only to local sales i.e. VAT from 14th Jan-2010. The rate has been increased to 5% from 4% through a Delhi VAT Amendment act hence it is not applicable on inter state sale which is separately covered under Central Sales tax Act.
15 January 2010
if your sale is central sale to unregister dealer then cst @5% to be charged. if registered dealer sale CST @2% against Form-"C" applicable.
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