Sunday, 30 March 2014

Special law providing for tax on sale of alcohol is a 'sales tax law' for purpose of CST Act

CST & VAT : 'United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939' is a sales tax law within meaning of section 2(i) of CST Act and therefore, if sale of alcohol is liable to tax thereunder, then, it cannot be exempted from CST under section 8(2A) of CST Act


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