1 OBJECT AND BASIC SCHEME OF THE CST ACT
1.2 Objects of CST Act
1.3 Background of CST Act
1.4 Change proposed in Central Sales Tax Act, vide Finance Bill, 2016
2 CONSTITUTIONAL BACKGROUND OF CST
2.1 Constitution of India
2.2 Administration of State
2.3 Taxation under Constitution
2.4 Restrictions on powers of taxation
2.5 Tax on local goods and goods from other States must be same
2.6 Constitutional validity of Entry Tax
3.1 Charging section of CST
3.2 Meaning of 'Inter-State Sale'
3.3 Sale should occasion movement of goods
3.4 Auction sale
4 INTER-STATE SALE BY TRANSFER OF DOCUMENTS
4.1 Document of title and its transfer
4.2 What is transfer 'during Movement of Goods'
4.3 Illustrations of transfer during movement of goods
5 STOCK TRANSFER/BRANCH TRANSFER
5.1 Background of 'stock transfer'
5.2 Consignment Agent
5.3 When Stock Transfer is treated as Inter-State sale
5.4 Illustrations where claim of stock transfer not upheld
5.5 Illustrations where claim of stock transfer was upheld
5.6 Double taxation when stock transfer held as sale
5.7 Comparison between Stock transfer and direct sale
5.8 F form for stock transfer
6.2 Location of goods is vitally important
6.3 Inter State sale is not 'sale inside State'
6.4 'Inter State sale' or 'sale during export' is not 'intra state sale'
6.5 Sale when there is no foreign destination
6.6 Sale to ship which is within territorial waters is 'local sale'
6.7 Situs of sale in Inter State Sale or during export
7.1 Definition of 'goods'
7.2 Intangible articles are 'goods'
7.4 Excise duty and service tax on software
8.1 Sale and deemed sale
8.2 Transfer of 'Property' essential in 'sale'
8.3 Transactions which are not 'sales'
8.4 No tax if despatch is on account of contract of agency
8.5 Sale under Sale of Goods Act
8.6 Sale as defined in Constitution
9 DEEMED SALES UNDER CST ACT
9.1 Transactions which are 'deemed sale'
9.2 Hire Purchase is 'Sale'
9.3 Transfer of right to use (like leasing and hire)
9.5 Sale to member of unincorporated association or body of persons
9.6 Sale of food articles
10 GOODS INVOLVED IN WORKS CONTRACT
10.1 Works contract and deemed sale
10.2 Distinction between contract of sale and a 'works contract'
10.3 How to distinguish works contract from sale
10.4 No 'actual sale' in case of works contract
10.5 Illustrations of works contract
10.6 Job work and works contract
10.7 Contractor need not be owner of flat if he sells flat before construction
10.8 Value liable for Works Contract Tax
10.9 Valuation rules to determine sale price of works contract
10.10 CST on immovable property in works contract
10.11 Other aspects relating to works contract
11.1 Person liable to pay CST
11.2 Ancillary, incidental and casual business is also covered
11.3 Government as dealer
11.4 Agent as a 'Dealer'
11.5 Club as a dealer
11.6 Other persons held as 'dealer'
11.7 Collection of tax only by registered dealer
12.1 Definition of 'Business'
12.2 Main activity should be business
12.3 Sale of Business is not 'business'
12.4 Incidental Business can be taxed
12.5 Person under CST Act
13 STATE RELEVANT TO A DEALER
13.1 Meaning of 'Appropriate State'
13.2 State authorised to collect tax
13.3 Two State Governments cannot tax same transaction
14 QUANTUM OF CST PAYABLE
14.1 Rate of Central Sales Tax
14.2 Calculation of Sales Turnover
14.3 Aggregate Sale price
14.4 Inclusions in Sale price
14.5 Exclusions from sale price
14.6 'Sale price' in case of works contract
15 GOODS ELIGIBLE FOR REGISTRATION BY DEALER
15.1 Goods at concessional rate
15.2 Goods intended for Resale
15.3 Goods for use in manufacture
15.4 Goods for Use in processing
15.5 Goods for use in telecommunications network
15.6 Goods for use in mining
15.7 Goods for Use in power generation/distribution
15.8 Packing Material
15.9 Raw material purchased by newspapers eligible
16.1 Exemptions and exclusions from CST
16.2 Subsequent sales by transfer of documents
16.3 Lower rate if local sales tax rate is lower than 2%
16.4 Exemption by notification
16.5 Exemption from CST if sale to SEZ unit or SEZ developer
16.6 Exemption to supplies to foreign missions/UN etc.
16.7 Constitutional validity of exemption provisions
17 SALE IN COURSE OF EXPORT
17.1 Constitutional background of export sale
17.2 What is 'Sale in course of Export'
17.3 Sale in course of export by transfer of documents
17.4 Meaning of 'Crossing Customs Frontiers of India'
17.5 Exports with help of or through agents
17.6 Penultimate sale for export
17.7 Purchase of packing material for export permissible
17.8 Certificate in form H
18 SALE IN THE COURSE OF IMPORT
18.2 Sale by Agents in India
18.1 Constitutional Background of sale on imports
18.3 Sale in the course of import by Transfer of Documents
18.4 Sale of Goods stored in customs bonded warehouse is 'sale during import'
18.5 Sale after Import is a distinct sale
19 GOODS OF SPECIAL IMPORTANCE
19.1 Declared Goods
19.2 Goods of special importance
19.3 Restrictions on State taxation on declared goods
19.4 Sales Tax rates applicable for sale of declared goods
20 PROCEDURES UNDER CST ACT
20.1 Source of Procedures under CST Act
20.2 Registration under CST Act
20.3 Forms and declarations under CST
20.4 Declaration in form C
20.5 Certificate in D Form
21 APPEALS AND PENALTY UNDER CST ACT
21.1 Appeals under CST
21.2 Offences under the CST Act
21.3 Mens rea in the CST offences
21.4 No limitation for launching prosecution
21.5 Other provisions
21.6 Sales Tax Planning
22.2 Defects that had cropped up in sales tax system in India
22.3 Basic Concept of VAT
22.4 Highlights of State Sales tax VAT
22.5 Record of input Tax Credit
22.6 Disadvantages and pitfalls in VAT
22.7 Accounting treatment of VAT
23 GOODS AND SERVICES TAX - SHAPE OF THINGS TO COME
23.1 GST is finally coming
23.2 What is Goods and Service Tax
23.3/4 Integrated GST for inter-State transactions
23.5 Central Excise duty on petroleum and tobacco products
23.6 Tax of 1% on inter-State supply of goods for two years
23.7 Goods and Service Taxes Council
23.8 IGST is a novel idea
23.9 Area based exemptions
23.10 Information Technology Network
APPENDIX 1 CENTRAL SALES TAX ACT, 1956
APPENDIX 2 CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES, 1957
APPENDIX 3 GOODS ELIGIBLE FOR PURCHASE AT CONCESSIONAL RATE UNDER CST