(section 14 of CST Act]
Some goods like cereals, coal and coke, cotton, crude oil, sugar, textiles, jute, iron and steel, tobacco products, oil seeds, pulses, LPG have been declared as goods of special importance. These are termed as ‘declared goods’.
State Government cannot levy sales tax on these goods exceeding 5%. If declared goods are sold inter-State, tax paid within the State is reimbursed to seller. Goods should be sold inter-state in same form.