Liability of tax
govind mittal
(Querist) 08 July 2014
This query is : Resolved
sir, I am a registered coal trader in c.g. state. I purchase coal from secl. secl sales coal in two conditions 1. coal for within state in which they charge 5% vat. 2. coal for other state in which they charge 5% cst without c form. in both conditions this is printed in d/o . sir my questions is when I purchase coal for out state and mantion that I purchase coal for state u.p and w.b , then secl issue the d/o for the same charged 5% cst. some of the official of sales tax tells that you have to pay the vat of 5% because u sale this coal in c.g. for delievery in u.p. . I tell this thing to many traders they all says sales tax officer tell him to do that also. I am puzalled when I purchase coal for out state and sell it to out state then why I have to pay cst, when I pay cst for that in full 5% rate. what I have to do, what I mention in bills I issue, if I have to collect cst and pay. what the rule says, . problem is when a trader purchase coal for state he has to pay vat @5% . he stock it and than sales to other state @ 5% or @2% with c form , than he is intitled to clam itr of tax . if I do the same they told to pay extra cst of 5%. please help me in this. if any book available in hindi in cst than suggest me. if any sitetion available ple refer me.
