accounts manager
231 Points
Joined February 2008
Dear Ganesh,
cst is a interstate sales tax, The cst without c form is depends on the commodity & its tax to be levied on that particular state where the goods are sent.
for e.g
if a dealer in maharashtra sales goods dealer against c form.then he will charge 3% on sale.
in the same case the delhi dealer is not giving the c form or an unregistered dealer & the local vat rate on that commodity in maharashtra is 4%, then the dealer in maharashtra will treat the sale is local sale & charge 4% on sale value.