22 September 2016
it is NOT the question of legal or illegal...... there are many dealers who dont either purchase or sell out of the State......they are NOT required to take CST registration at all.....that does NOT mean they are illegal....Ok?
22 September 2016
ok... see the point is the registered dealer under VAT.....say for example KVAT (Karnataka Vat)....sells goods to Tamilnadu... Then CST is applicable.....and in that case...registration under CST is advisable. Another point is.....many a States have the provision that if turnover limit is 50000 and Outside state purchase is 5000, then they can apply for VAT...... now in this case, since there is outside State purchase, the VAT officer gives CST registration as well. Now tell me, what else you need from study view point?
22 September 2016
sir my another question is that if the dealer is ready to pay higher rate (state vat) and don't want CST registration isn't it illegal , he can sell goods to other states??
22 September 2016
the point of OR place of sale is important factor. If Karnataka dealer sells goods to Tamilnadu at say Bengaluru, then he has to apply KVAT on such On the other hand, if the same dealer sells goods at Chennai, CST is applicable.
22 September 2016
you can take it as charity OR gift OR donation.....that which is done without consideration.... In CST, the issue comes whether dharmada should be taxed or not?