CST & CENTRAL SALES TAX REGISTRATION

CST & CENTRAL SALES TAX REGISTRATION

Objects and Basic Scheme of the CST Act
The objects of the Act, as stated in preamble of the CST Act are -
1. To formulate principles for determining (a) when a sale or purchase takes place in the course of inter-state trade or commerce (b) When a sale or purchase takes place outside a State (c) When a sale or purchase takes place in the course of imports into or export from India
2.To provide for levy, collection and distribution of taxes on sales of goods in the course of inter-state trade or commerce
3. To declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on sale or purchase of such goods of special importance (called as declared goods) shall be subject.
As explained later, * Entry 92A of List I (Union List) empowers Central Government to impose tax on inter-state sales * Article 269(3) and Article 286(2) of Constitution authorises Parliament to formulate principles for determining when the sale or purchase takes place outside a State or in the course of imports and exports. * Article 286(3) of Constitution authorises Parliament to place restrictions on tax on 'declared goods'.
CST Act imposes the tax on inter state sales and states the principles and restrictions as per the powers conferred by Constitution.

M A K S AND ASSOCIATES is a single window professional outfit rendering an integrated range of Advisory & Compliance services that is expected from an Auditing/ Accounting firm. We provides Auditing, Taxation, Management Consultancy and Advisory Services to various corporate and commercial clients as well as individuals throughout India and abroad. The firm represents a combination of specialized skills, which are geared to offer sound financial solutions and services. We, at our best, provide consultancy with a blend of local & International flavor. Our Team
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M A K S AND ASSOCIATES provides Auditing, Taxation, Management Consultancy and provides Taxation, Company, Investments, Accounting, Auditing, Financial services, Management Consultancy and Advisor Services to various corporate and commercial clients as well as individuals throughout India and abroad. The firm represents a combination of specialized skills, which are geared to offers sound financial solutions and services. We have a stated policy of ensuring that quality services are offered to our clients, irrespective of their location and size. We have achieved this by bringing the professional and analytical skills, to every single assignment, that are developed through the academic backgrounds, internal training, ongoing professional education and engagement experience of our members. the organization is a congregation of professionally qualified and experienced personnel, who are dedicated to add value and optimize the benefits accruing to our clients. The company is presently managed by so many associates.
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