02 May 2010
surcharge is applicable on CST if the C form is not given refer to section 8(2) of CST Act.
As per section 8(2) as ammended by Taxation Laws (Ammendment)Act of 2007 If the interstate sale is made to an unregistered dealer or without C form then the CST will be the same as the tax applicable on the goods sold under the state act. hence the surcharge will also be applicable on the CST in the abovsaid case.
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