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G, rG,, gpmg R, sR ,,, ,,, kaaladi ezhudhiya koalangal.. Original music by A. Popular Songs in Violin. O re Piya from Aaja Nachle Posted by admin. He should made a sale of any goods declared or undeclared 6. The sale should be made in the course of interstate trade or commerce i. It is payable in respect of sale of goods effected by him during the year. It is so payable to appropriate state in which the dealer has a place of business. Rate of CST in case of other goods i.
It does not include,. This sum is deducted from sale consideration. Cost of installation, freight and delivery is excluded if such cost is separately charged. Sales Tax payable by the dealer whether included in sale price or separately charged. Sum charged for anything done by the dealer in respect of the goods at the time of or before the deliver thereof.
Dealers have to issue declarations in these forms printed and supplied by the Sales Tax authorities. Form D is to be issued by government organization departments making purchases. These forms are to be prepared in triplicate. The purchasing dealer is eligible to get these goods at concessional rate if a declaration in C form is submitted to the selling dealer. This concession on CST is applicable if Form D is issued by the government department which purchases the goods.
Form E1 This form is issued by the dealer who makes the first inter-state sale during movement of goods from one State to another. This enables the purchaser to claim exemption from CST on the second inter-state sale during the movement of goods by transfer of documents of title. Form E2 This form is issued by the second or the subsequent seller when the goods move from one state to another in a series of inter-state sales by transfer of documents of title.
This form enables the purchaser to claim exemption form CST on subsequent sale of goods. Form F This form is issued when goods are despatched to another state as a consignment or to the branch of a dealer in another State. The CST is not payable if there is only inter-state stock transfer and there is no sale. One Form F covering receipts during one calendar month has to be issued.
Form H This form is issued by an exporter for purchase of goods. The purchase of goods is for an export order or in pursuance of an export order. These goods are then sold in export and the form enables seller of the goods to the exporter to claim deduction on the goods sold for export. Inter- S t ate Sa l e. Inter-s t ate sale is deemed to t ake place if there is: The above t w o modes are mutually exclusive.
Declared Goods means goods declared under Section 14 to be of special importance in inter- state trade or commerce.