Central Sales Tax Law & Practice
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casarvesh
Apr 11, 2012, 6:39:06 AM4/11/12
to ROWAN CCPL
"Central Sales Tax” is a production based tax and is collected by
State where goods are produced.
Government needs funds for various purposes like maintenance of law
and order, defence, social/health services etc. Government obtains
funds from various sources, out of which one main source is taxation.
Taxes are conventionally broadly classified as Direct Taxes and
Indirect Taxes. Sales Tax is one of the important indirect tax and
major source of revenue to the State Government. Central Sales Tax
Act imposes the tax on inter state sales and states the principles and
restrictions as per the powers conferred by Constitution.
For more information http://www.goo.gl/OPl1h or call us at
011-45562222"
State where goods are produced.
Government needs funds for various purposes like maintenance of law
and order, defence, social/health services etc. Government obtains
funds from various sources, out of which one main source is taxation.
Taxes are conventionally broadly classified as Direct Taxes and
Indirect Taxes. Sales Tax is one of the important indirect tax and
major source of revenue to the State Government. Central Sales Tax
Act imposes the tax on inter state sales and states the principles and
restrictions as per the powers conferred by Constitution.
For more information http://www.goo.gl/OPl1h or call us at
011-45562222"
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