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Sales Tax Interview Questions in Sales Tax Tutorial
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What Are The Conditions For Cst Act To Become App...
1.
What Are The Conditions For Cst Act To Become Applicable?
Answer»
The sale should not
TAKE
place in the course of import into or export from India.
There should be a Dealer and such dealer must be registered under the CST Act.
He should made a sale to any buyer ( registered dealer and unregistered dealer)
He should carry on any business.
He should made a sale of any goods ( declared or undeclared)
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.
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