Excise duty

CST 12.36+cess 2.8 what is meant by this

Thank u for SalesTaxes can u please tell me Excise duty(Excise duty-is manufacturers tax while CST- is Sales tax(seller has to pay))

Till to date C. Ex duty is payable on Automobile sapre parts @ 16% plus 2% E.Cess and 1%S & H.E Cess. From 01.03 2008 it will be 14% C. EX duty, 2% E. Cess and 1% S & H E. Cess. Hope it is clear to you, Thanks, S. Banerjee

Thanku very much sir

Excise Duty is a levy on activity of manufacture. It arises once you manufacture the goods scheduled under Central Excise Tariff Act Schedule I & III. Schedule III is nothing but deemed manufacture clause. Sales tax is a levy on activity of sale of goods. Which means transfer of title of the goods has to be there.