sir,
as per section 9 of cst act 1956,
tax shall be levied by CG
but collected by central govt.

but my query is that
in practical life we make two cheques
1.- for up vat a/c
2. - for cst payment
so,
amount of cst shall be collected by which govt.

Regard
Amit Bhardwaj
7428296061

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