Sales Tax C, E & F Forms Demystified. INTRODUCTIONThere are certain type of forms which has been prescribed under central sales tax rules 1. C for making interstate purchase at lower rate, form F used to transfer goods from one branch to other in different state without making it as sale form E1 and E2 used when interstate sale or purchase which are effected by mere transfer of document of title (subsequent sale). ANALYSISA) C FORMIt is issued by VAT department to the registered dealer who makes interstate purchases of those goods which are mentioned in his RC (registration certificate). While doing transaction purchasing dealer furnish this form to selling dealer in course of interstate purchase to get exemption/reduction in sales tax rate. It is defined under section 8(1) of CST act 1. One C Form/One Quarter/Dealer. From above chart it is clear that firstly purchasing dealer will furnish form C to the selling dealer of Jharkhand to claim tax exemption or reduced rates of taxes (2%) thereafter selling dealer will submit these form to the department of VAT of Jharkhand. One C form can be used for no of transactions for one quarter. B) F FORMWith this, goods can be transferred/delivered from one state to another without recognising it as a sale. For instance the head branch may transfer goods/stock from one state to another to its branch or agent without becoming liable for CST. It is issued by the VAT department on the request of the purchasing dealer (branch) the purchasing dealer submits F form to the selling dealer to claim exemption from making it as CST sale. As per section 6(A) of CST act F from is mandatory to prove transaction as stock transfer. One F Form/One Month/Dealer. Is F form required in case goods are returned? The answer is yes, decided by the hon’ble Supreme court in case of AMBIKA STEELS that the liability of furnishing F form would be still there even if stock or goods are required to be sent back. Registration certificate . You or the skip hire company need a skip licence/permit if you want to put a skip on a public road. You may need safety lights, traffic cones or markings. 1.The list of good s notified for mandatory uploading in the department website . Udhyog Mitra, Bihar Trade Mark Registration Bihar : Facts & Views Trade Fair. One F form has to be issued for each month. C) E1 AND E2 FORMAs per section 6(2) of CST act first interstate sale will be taxable, subsequent sale during movement of good by way of transfer of document is exempt from tax. As a VAT Dealer from Andhra Pradesh State you have direct permission to obtain the CST Waybill, or VAT Waybill from the AP Commercial Taxes Department website through. Transportation Glossary. To help take the mystery out of shipping terms and acronyms, we've developed a glossary for your reference. Select a letter from the menu on. Central Sales Tax Act 1956 envisages single point of taxation i.e. Subsequent sales during the movement of the goods from one s. For making subsequent sale exempt Form E1 & E2 are used. From above illustration it is clear that how goods/document of title move from one place to another. Actual delivery was received by C in Jaipur however between A, B there was only transfer of title. Only the first sale will be taxable, other subsequent sale will be exempt if dealers are registered. In above example A of Mumbai will receive C form from B of Delhi & will issue declaration in E- I form to B of Delhi . Later on B of Delhi will issue declaration in Form E- II to C of Jaipur against which C will furnish C form to B (Delhi). If above chain is broken then the exempt sale will get reversed and CST will be applied on these transaction. Provisions of C form applicable to E1/E2 forms: Some provisions which are applicable to C forms are also applicable to E- I/E- II forms. For example one declaration for one quarter, indemnity bond if form is lost, issue of duplicate form, sales tax concession is not available if the forms are not submitted. Latest case of Delhi High Court and Supreme court’s verdict in A& G Projects and Technologies Ltd case: The Supreme court in A & G Projects and Technologies Ltd v. State of Karnataka . This has been done to remove the cascading effect. The observation of the Supreme Court in the said case is provided as below“Analysing Section 6(2), it is clear that sub- section (2) has been introduced in Section 6 in order to avoid cascading effect of multiple taxation. American Society for Testing and Materials. American Trucking Association. See Accounts Payable. See Accounts. Job Interview Practice Test Why Do You Want This Job? Answer this job interview question to determine if you are prepared for a successful job interview. Logistics and Supply Chain Management Glossary of Terms. A subsequent sale falling under sub- section (2), which satisfies the conditions mentioned in the proviso thereto, is exempt from tax as the first sale has been subjected to tax under sub- section (1) of Section 6 of the CST ACT 1. Thus, in order to attract Section 6(2), it is essential that the concerned sale must be a subsequent inter- State sale affected by transfer of documents of title to the goods during the movement of the goods from one State to another and it must be preceded by a prior inter- State sale. It is only then that Section 6(2) may be attracted in order to make such subsequent sale exempt from levy of sales tax. However, the proviso to sub- section (2) of Section 6 prescribes further conditions and it is only on fulfilment of those conditions that the subsequent sale stands exempted. If those conditions are not satisfied then, notwithstanding the fact that the sale is a subsequent sale, the exemption would not be admissible to such subsequent sales. This is the scheme of Section 6 of the CST ACT 1. In a recent case namely Mitsubishi Corp. Vs Value Added Tax officer decided by Delhi High court wherein sighting the above observation of the Supreme court it was argued by the counsel for the state that if the first Inter State sales is an exempted sale then the subsequent sales should not get the benefit of Section 6(2) of CST Act even if all the conditions u/s 6(2) are satisfied since the first sales had not suffered tax. The Delhi High Court in this regard observed as under: “A reading of the said portion of the Supreme Court decision only indicates that where the first sale is taxed, the second sale would be exempted because of the object of avoiding the cascading effect. However, the Supreme Court decision cannot be understood to mean that where the first sale is exempted, the second sale must be taxed even though the conditions under Section 6(2) for exemption stand satisfied.”Thus even if the first sales was exempted due to exemption on tax available in the state where from the first sale is made the subsequent sales in other state will be exempted if the conditions u/s 6(2) of CST Act are satisfied. This glossary of maritime terms is offered as an aid to better understanding what is meant by those who make their living from ports and ships.Name of the Department, Government of Meghalaya. It is mandatory for owner of a transport vehicle to obtain permit and use permit in accordance with the conditions of the permit granted or countersigned by the Regional or State Transport Authority. Rationing and quota in permits have been done away with. An application for permanent may be made at any time. Granting of permit is decided by the State Transport Authority/Regional Trangport Authority Board as the case may be, keeping in view the overall public interest and advantages to the public, of the services likely to be provided, subject to compliance of the requisite condition and formalities. Applications for permits are available in the office of the secretary State Transport Authority and secretary Regional Trangport Authority. The applicant must first apply for allotment. After which the applicant can register the vehicle as a transport vehicle in the R. T. A./S. T. A. Then only can permit be made. There are different categories of permit : Permit Issued by S. T. A.(State Transport Authority)The state transport authority is vested with powers to grant permit on inter state route to cover long distance goods traffic and passengers traffic. The State Transport Authority can also issue permit to transport vehicle for operation in route and areas falling under jurisdiction of inter regions. The class/ types of vehicles to be issued with the following permits is shown in the table below. Serial Number. Type of Permit. Permit Category. Vehicle type. Passenger/Goods. Application Fee Details. Routes/Areas of operation. Payment mode. 1All India Permit. All India Tourist Omni Bus Permit. Passenger. Authorisation Fee of Rs. Composite Fee of Rs. Meghalaya and Other states for which composite fees are paid. Bank Draft. 2All India Tourist Maxi Cab. Passenger. Authorisation Fee of Rs. Composite Fee of Rs. AP)Composite Fee of Rs. Arunachal Pradesh)Meghalaya and Other states for which composite fees are paid. Bank Draft. 3All India Tourist Taxi. Upto 6 seaters. Passenger. Authorisation Fee of Rs. Composite Fee of Rs. Other states except A. P.)Composite Fee of Rs. Arunachal Pradesh). Meghalaya and Other states for which composite fees are paid. Bank Draft. 4National Permit. Goods Vehicle. Goods. Rs. 1. 6,0. 00/- All India. Challan. 5Contract Carriage Permit. All Meghalaya Tourist Maxi Cab. Passenger. No Fee. Within the state of Meghalaya (from one district to another) only. All Meghalaya Tourist Taxi. Upto 6 seaters. Passenger No Fee. Within the state of Meghalaya (from one district to another) only. Meghalaya- Assam Tourist Maxi Cab. Passenger No Fee, Permit should be countersigned by State Transport Authority, Assam. Meghalaya to Assam only. Permit should be countersigned by STA of other states for which area of permit is sought. Routes as required. State Carriage State Permit. Passenger No Fee. Routes within the state as required. Goods Carriage Permit. Private Carrier Inter State Permit. Goods Vehicles. Goods. No Fee. Routes as required. Private Carrier State Permit. Goods Vehicles. Goods. No Fee. Routes within the state as required. Public Carrier Inter State Permit. Goods Vehicles. Goods. No Fee. Routes as required. Public Carrier State Permit. Goods Vehicles. Goods. No Fee. Routes within the state as required. Stage Carriage Permit. Light Passenger Transport Vehicle Permit. Up to 1. 5,1. 6 seaters. Passenger No Fee. Routes as required. Permits Issued by RTA(Regional Transport Authority)The regional transport authority is empowered to issue regional road permits to transport vehicle for operation in and within the jurisdiction of the regional authority. Serial Number. Type of Permit. Permit Category. Vehicle type. Passenger/ Goods. Application Fee Details. Contract Carriage Permit. Local Taxi. 5 seaters. Passenger. No fee. Auto rickshaw. 3 seaters. Passenger. No fee. Stage Carriage Permit. Mini Bus. 14 to 3. Passenger. No Fee. Line Bus. 14 to 3. Passenger. No Fee. City Bus. 14 to 3. Passenger No Fee. Bazar Bus. 14 to 3. Passenger No Fee. Private Bus. 14 to 3. Passenger. No Fee. Goods Carriage Permit Private Carrier. Goods Permit. Goods. No Fee. 9Public Carrier. Goods Permit. Goods. No Fee. There are two types of permit: Periodic and Temporary. A permit other than a temporary permit shall remain effective for a period of 5 (five) years. Special permit: In special occasion and circumstances, special road permits are granted for a very short duration on application made. It is important to note that permits issued / granted are valid (subject to validity of the documents of the vehicles and compliance of all the conditions attached to permits). Using and permitting use of a transport vehicle in violation and contravention of the provision of the M. V. But a fine is realised in permit is not renewed before the end of validity. The penalty is paid in the form of Treasury Challan. Duplicate: In case of loss of Permit , a customer can ask for printing of a duplicate permit, provided he/she brings the required documents and required fees. Duplicate permit. Terminate Permit: The permit has to surrendered. There is no fees for surrendering the permit, but a penalty is imposed if permit is not valid. After surrendering the permit a N. O. C. There is no fees for surrendering the permit, but a penalty is imposed if permit is not valid. Replacement. After paying the fees a Replacement Order and 'Time to place' ( A time period during which the vehicle has to be replaced) is issued. The new vehicle number along with proof has to be provided to the R. T. A./S. T. A. If the replacement is done after the 'time to place' is over,a penalty is imposed. Transfer of ownership of Vehicle: In State Transport Authority, permit belonging to an individual cannot be transferred to a vehicle belonging to another person. If such a case arise the old permit is terminated. The new vehicle owner will have to apply for fresh permit. But in Regional Transport Authority, transfer of permit from one individual to another is allowed. A fees of Rs. 5. 0/- is realised. Conversion from Passenger to Private: In cases where the permit issued to a vehilce is converted to private. The permit has to be terminated. A copy of the new R. C. Keeping in view the ever- increasing mobility of the public and movement of goods, permit facilities are expanded. To support self- employment, road permits are also granted to auto- rickshaw to ply in a rural area and Shillong town. To sum up, transport authorities having regard to overall public interest and economic growth, grant road permits.
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