Elements of Central Sales Tax

Background and basic scheme of CST Act Inter-State Sale Inter-State Sale by transfer of documents Stock transfer / Branch transfer Sale outside the state Goods under CST Act Sale under CST Act Deemed sales under CST Act Dealer under CST Act Quantum of CST Payable Goods eligible for registration by dealer Exemptions from CST Sale in course of export Sale in the course of import Goods of special importance Procedures under CST Act Appeals and penalty under CST Act Before the Examination

• Background and Basic Scheme of CST Act
• Inter-State Sale
• Inter-State Sale by transfer of documents
• Stock Transfer/Branch Transfer
• Sale outside the State
• Goods under CST Act
• 'Sale' under CST Act
• Deemed sales under CST Act
• Dealer under CST Act
• Quantum of CST payable
• Goods eligible for registration by Dealer
• Exemptions from CST
• Sale in course of Export
• Sale in the course of Import
• Goods of special importance
• Procedures under CST Act
• Appeals and Penalty under CST Act
• Before the Examination