INTERVIEW QUESTIONS TAX SALES TAX DETAILS

Question: What are the conditions for CST Act to become applicable?

Answer: 1. The sale should not take place in the course of import into or export from India.
2. There should be a Dealer and such dealer must be registered under the CST Act.
3. He should made a sale to any buyer ( registered dealer or unregistered dealer)
4. He should carry on any business.
5. He should made a sale of any goods ( declared or undeclared)
6. The sale should be made in the course of interstate trade or commerce ( i.e. the sale should not be a sale inside a state.

1. The sale should not take place in the course of import into or export from India.
2. There should be a Dealer and such dealer must be registered under the CST Act.
3. He should made a sale to any buyer ( registered dealer or unregistered dealer)
4. He should carry on any business.
5. He should made a sale of any goods ( declared or undeclared)
6. The sale should be made in the course of interstate trade or commerce ( i.e. the sale should not be a sale inside a state. Source: CoolInterview.com

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