What is subsequent sale in cst

Hi Swetha,

Subsequent Sale means sale of good during transit to another buyer by original buyer.

As far as example is considered,

Case 1. Form E1,

A- Buyer ( Hyderabad), B - seller (Bangalore). It is the first sale of any particular goods. then B will issue form E1 to A.

Case 2. Form E2,

A- Buyer of original goods now seller, C- new buyer ( Chennai). Here A is selling same goods again in interstate trade it is subsequent sale. Then A will issue form E2 to  C.

THQ VIKAS. THQ SO MUCH. VERY INFORMATIVE AND UNDERSTANDABLE

"A" should then pay CST?

 DEAR ALL,

WHEN FORM D IS USED

WHO CAN ISSUE FORM D ?

ANSWER 

As per the provisions of section 8(4) (b) of C.S.T. Act, 1956, the declaration form
D
is to be issued by the government departments (which are not registered) for their inter-state purchases. However, it is observed by internal Audit that in some instances there is wrong allowance of sales against form
D to educational institutions/ universities. It is to be noted that the condition of recitals of form-D are fulfilled only when the purchasers are government departments and which are not registered. Universities or educational institutions including aided institutions are not Government and can not issue Dform under the Central Sales Tax Act, 1956.