TMI BlogDifferent aspects of the Central Sales Tax Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... itution (One Hundred and First Amendment) Act, 2016 which paved the way for enactment of the GST Acts (CGST Act, SGST Act and IGST Act), powers of the States and the Union of India to levy tax on sale of six goods i.e. (i) Alcoholic liquor for human consumption, (ii) Petroleum crude, (iii) High speed diesel, (iv) Motor spirit (commonly known as petrol), (v) Natural gas and (vi) Aviation turbine fuel has been retained whereas all other goods have been subjected to levy of GST under the GST Acts. 2. Consequent upon such amendment of the Constitution, the CST Act and the OVAT Act have also been amended. In the amended CST Act and OVAT Act, the word Goods means only the aforesaid six goods which are not subjected to levy of GST. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinue to remain valid. They need not apply afresh and can file return as before on the strength of registration granted earlier. Such dealers can also make interstate purchase of the aforesaid six goods against Form C only for re-sale or for use in manufacture or processing of any of the aforesaid six goods. New dealers attracting liability on account of interstate sale of these aforesaid six goods can apply for registration which can be granted to them u/s 7 (1) of the CST Act. 6. Dealers liable to pay tax under the OVAT Act on account of intra-state sale of the aforesaid six goods and already registered under the OVAT Act and CST Act as on 30.06.2017, will continue to be so liable and the registration granted under both the Acts wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se in the telecommunication network or for use in mining or for use in the generation or distribution of electricity or any other form of power, have ceased to be the dealers under the CST Act w.e.f. 01.07.2017 as their liability to pay tax under the amended OVAT Act has ceased w.e.f. 01.07.2017. As a result, their eligibility for registration under the CST Act has ceased and the registration already granted has become invalid w.e.f. 01.07.2017. Consequently. they cannot make interstate purchase of these aforesaid six goods (Petrol. High Speed Diesel. Petroleum Crude. Natural Gas. ATF and Alcoholic Liquor for Human consumption) against Form C w.e.f. 01.07.2017. Commissioner of Sales Tax Odisha, Cuttack - Circular - Trade Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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