Cst - sec 8(1) ans sec 8(2)

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Querist : Anonymous (Querist)
21 October 2013 Sec 8(1) - interstate sale to registered government co

Sec 8(2) - Interstate sale to registered other thn govt parties

is this interpretation right??

actualy I want to know where wil sale made to gujarat state electricity board wil come under Sec8(1) or Sec 8(2) in CST return

Thanks...

21 October 2013 sec 8(2) as state electricity board is not govt.

21 October 2013 Sec8(1) is regarding sale to registered dealers against C form. A State Electricity Board is also normally registered under VAT Act in many states,because they too have a lot of scrap and other sales and interstate purchases.Hence they also come under Sec 8(1) of CST Act.....mjk




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