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VAT - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

CST - power of state government - by retaining the words 'any ...


Amended Section 8(5)(b) of CST Act reaffirms State Governments' power to grant interstate sales tax exemptions.

July 25, 2013

Case Laws     VAT and Sales Tax     HC

CST - power of state government - by retaining the words 'any person or class of persons' in the amended Section 8(5)(b) it is made clear that even after the 2002 amendment, the State Governments under Section 8(5) are also empowered to grant total / partial exemption in public interest in respect of inter State sales to any person or class of persons covered under Section 8(2) of the CST Act. - HC

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