tax world

Sales Tax

P. C. Joshi, Advocate

News from Gujarat

The Government of Gujarat have amended the Central Sales Tax (Gujarat) Rules, so as to provide for two appendix to the CST Return in Form III(B). Appendix I is the format of list of sales of taxable goods sold by the assessee in the course of inter-State trade or commerce or export or despatched outside the State of Gujarat as branch transfer or consignment, while Appendix II provide for the format in which the assessee may have to give particulars of purchases made in the course of inter-State trade or commerce, import etc. Both the annexures are required to be submitted along with the return.

[Source : Sales Tax Journal, November, 2008, Vol. 47, Part 8, Page 672.]