About this document
Overview of the CST Act 1956 by Durai Murugan is a document available to read on EtoBox.
The document outlines the key objectives and scheme of the Central Sales Tax (CST) Act in India. The three main objectives of the CST Act are to determine when inter-state sales occur, levy and collect taxes on inter-state sales, and place restrictions on state taxes for certain declared goods. The basic scheme provides that CST is collected by the originating state where goods are sold and moved from. It taxes inter-state sales while intra-state sales are taxed by state laws. Recent changes include provisi
- Author
- Durai Murugan
- Language
- EN