CST Act | After 20 Yrs, Gujarat High Court Permits PSU To Claim Branch Transfer Exemption Denied For Non-Production Of Original 'Form-F'

After almost 20 year litigation, the Gujarat High Court permitted a public sector energy enterprise to claim branch transfer exemption of over Rs 6 crore under the Central Sales Tax Act, which was denied earlier on non-production of the original Form-F. Form F is a document used for branch transfer of goods in the course of inter-state trade, which permits claiming of exemption from Central Sales Tax (CST) on such transactions. A division bench of Justice AS Supehia and Justice...

State Rules Can't Be Inconsistent With Central Rules Under CST Act : Supreme Court Rejects Rajasthan's Appeal

The Supreme Court upheld the Rajasthan High Court's decision striking down Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 (Rajasthan CST Rules) as ultra vires the Central Sales Tax Act, 1956, noting that the State Government cannot exceed its delegated powers by authorizing cancellation of Form C, which the Central Rules do not permit. The bench comprising Justices Abhay S Oka and Ujjal Bhuyan dismissed the State of Rajasthan's appeal, which challenged the High Court's decision of...

'Every Statute Prima Facie Prospective Unless Stated Otherwise' : Supreme Court Says 2002 Amendment To CST Act Won't Affect Accrued Rights

The Supreme Court yesterday (on February 12) held that though after the amendment of Section 8(5) of the Central Sales Tax Act, the State Government's right to grant exemption from tax has ceased to exist, the amendment is prospective. Thus, it would not apply to the cases where an absolute exemption has already been granted.The amended Act nowhere stipulates that rights previously accrued stand nullified or all previous exemptions stand cancelled or revoked., the Bench of Justices P.S....

Tata Steel Limited, Is Entitled To A Refund Of Excess CST Collected By IOCL And Remitted To State - Calcutta High court

The Calcutta High Court has held that Tata Steel is entitled to the concessional rate of tax as they have fulfilled the conditions in Section 8 of the Central Sales Tax Act.The division bench of Justice T.S. Sivagnanam and Justice Supratim Bhattacharya has observed that Tata Steel, as a purchasing dealer, has the capacity to maintain the claim for refund of the excess tax collected directly from them, and the writ petition is maintainable.The court ruled that be entitled to the concessional rate...

Supreme Court Directs Andhra Pradesh To Transfer To Jharkhand CST Collected From Tata Motors In Respect To Sale To APSRTC

The Supreme Court has directed the state of Andhra Pradesh to transfer to Jharkhand the amount of central sales tax deposited by Tata Motors with respect to the sale of buses to the Andhra Pradesh State Road Transport Corporation (APSRTC).The division bench of Justice M.R. Shah and Justice Krishna Murari has observed that after due verification, the amount of central sales tax paid by Tata Motors with respect to the transaction be transferred to Jharkhand immediately on verification. The State...