Cst

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Imran (Querist)
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24 March 2012 We are supplier to Govt. can we accept c form against suppliers to govt of other states? if no plz. briefly tell me.
thanks in advance

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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24 March 2012 Central Sales Tax Act is a peculiar Act – though the tax is levied as Central Sales Tax, it is administered by respective State Governments. In Bharat Heavy Electricals v. UOI – AIR 1996 SC 1854 = (1996) 102 STC 373 (SC) = 1996(4) SCC 230 = JT 1996(4) SC 427, it was held that State Machinery acts as machinery of Central Government for administration of CST Act. In Khemka & Co. v. State of Maharashtra AIR 1975 SC 1549 = (1975) 3 SCR 753 = 1975(2) SCC 22, it was held that substantive laws of Central Act must be applied.