audit asst
                
                   93 Points
                   Joined December 2007
                
               
			  
			  
             
            
             My view is CST rate not phase out or CST act not abolished.  As per CST act if  anyone wish to purchase cst at lower rate , now it is 3% but the acutual rate for the  particular goods is above the cst rate under the respective selling state vat act,  they must issue  Form "C" or Form "D",otherwise the dealer can charge the higher vat rate for cst sales.
Therefore  the above form continue till the Goods and service tax act enact.