Query on declared goods

SAMIR NATH (AGM) (24 Points)

06 November 2011  

As per Section 14 of CST, Declared goods cannot be taxed more than once in a state.

My query is if a declared good like iron castings are first sold interstate by X of  Tamilnadu  to Y of  Uttar Pradesh. Thereafter Y resells interstate to Z of Maharashtra. Will it attract CST tax at two stages---- once in hands of X in Tamilnadu and then in hands of Y in state of Uttar Pradesh.

 

Thanks

Samir Nath