Salient features of central sales tax• It extend to whole of the India,

• It state that every dealer who makes an inter-state sale must be a registered dealer as per Section 7 of the Act,

• Such registered dealer is liable to pay CST on the sales made by him in the course of Inter-state trade or commerce,

• It also explains when a sale or purchase of goods will be in the course of import into and export out of the territory of India,such import and export of goods are not subject to Sales Tax.

• CST is levied under this Act by the central govt. but it is collected by the state govt from where

the goods have been sold.• Section 4 explains when a sale will be outside

all other states. A sale which is withen the state is treated as sale outside all other states and hence will not come under the purview of CST.

• CST is payble in the state from which movement of goods commences i.c the state from where the goods were sold.

Main Provisions of CST

• A dealer who must be a registered dealer and who carries on any business and makes a sale of goods including the declared goods to the buyer(who may be rgeistered dealer or unregistered dealer)in the course of inter-state trade or commerce in any year,is under an obligation to pay CST to the appropriate state,at the rates specified on his turnover computed on the basis of Sale-price.