Explain the compulsory and voluntary registration of dealers under central sales tax act 1956
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The term ‘dealer’ is defined under Section 2(b) of Central Sales Tax, 1956 (‘Act’ for short) as any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods directly or indirectly, for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes-
A Local Authority, a body corporate, a company, any co-operative society, or other society, club, Firm, Hindu Undivided Family or other association of persons which carries on such business;
A factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing goods, belonging to any principal whether disclosed or not; and
An Auctioneer who caries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by any principal or a nominee of the principal.
Section 6(1-A) of the Act provides that a dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable, whether on the seller or the purchaser, under the Sales Tax of the appropriate State if that sale had taken place inside that State.
Registration of Dealer
Every dealer liable to pay tax under this Act shall make an application for registration to such authority in the appropriate State as the Central Government may, by general or special order, specify and every such application shall contain such particulars as may be prescribed;
Any dealer liable to pay tax under the Sales Tax Law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, may apply for registration to the authority even though he is not liable to pay tax. Such application shall contain such particulars as may be prescribed;
The application for registration shall be made by a dealer in Form A. The form shall be-
Signed by the proprietor of the business, or, in the case of a Firm, by one of its Partners, or, in the case of a Hindu undivided family, by the Karta, or Manager of the family, or in the case of a company by a director, managing agent or principal officer thereof, or, in the case of a Government, by an Officer duly authorized by that Government, or, in the case of any other association of individuals, by principal officer managing the business; and
Verified in the manner provided in the said Form A;
Where a dealer has more than one place of business within a State, he shall make a single application in respect of all such places, name in such application one of such places as the principal place of business for the purpose of the rules and submit such application specified in respect of the principal place of business so named;
Any place so named shall not in any case be different from the place, if any, declared by him to be the principal place of business, by whatever named called, under the general sales tax law of the State;
The application shall not be made later than 30 days from the date on which the dealer becomes liable to pay the tax;
A fee of Rs.25/- shall be payable in respect of registration by means of court fee stamps affixed on the application;
Where the authority is satisfied, after making such enquiry as it thinks necessary, that the particulars contained in the application are correct and complete and the fee has been paid it shall register the dealer and grant him a certificate of registration in Form B and also a copy of such certificate for every place of business within the State other than principal place of business mentioned therein;
The certificate of registration granted shall be kept at the principal place of business mentioned in such certificate and a copy of such certificate shall be kept at every place of business within the State other than the principal place of business, mentioned in such certificate.
Rejection of application
When the said authority is not satisfied that the particulars contained in the application are correct and complete, or where the fee has not been paid, he shall reject the application for reasons recorded in writing;
Before the application is rejected, the applicant shall be given an opportunity of being heard in the matter and, as the case may be, of correcting and completing the said particulars or complying with the requirements;
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A Local Authority, a body corporate, a company, any co-operative society, or other society, club, Firm, Hindu Undivided Family or other association of persons which carries on such business;
A factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing goods, belonging to any principal whether disclosed or not; and
An Auctioneer who caries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by any principal or a nominee of the principal.
Section 6(1-A) of the Act provides that a dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable, whether on the seller or the purchaser, under the Sales Tax of the appropriate State if that sale had taken place inside that State.
Registration of Dealer
Every dealer liable to pay tax under this Act shall make an application for registration to such authority in the appropriate State as the Central Government may, by general or special order, specify and every such application shall contain such particulars as may be prescribed;
Any dealer liable to pay tax under the Sales Tax Law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, may apply for registration to the authority even though he is not liable to pay tax. Such application shall contain such particulars as may be prescribed;
The application for registration shall be made by a dealer in Form A. The form shall be-
Signed by the proprietor of the business, or, in the case of a Firm, by one of its Partners, or, in the case of a Hindu undivided family, by the Karta, or Manager of the family, or in the case of a company by a director, managing agent or principal officer thereof, or, in the case of a Government, by an Officer duly authorized by that Government, or, in the case of any other association of individuals, by principal officer managing the business; and
Verified in the manner provided in the said Form A;
Where a dealer has more than one place of business within a State, he shall make a single application in respect of all such places, name in such application one of such places as the principal place of business for the purpose of the rules and submit such application specified in respect of the principal place of business so named;
Any place so named shall not in any case be different from the place, if any, declared by him to be the principal place of business, by whatever named called, under the general sales tax law of the State;
The application shall not be made later than 30 days from the date on which the dealer becomes liable to pay the tax;
A fee of Rs.25/- shall be payable in respect of registration by means of court fee stamps affixed on the application;
Where the authority is satisfied, after making such enquiry as it thinks necessary, that the particulars contained in the application are correct and complete and the fee has been paid it shall register the dealer and grant him a certificate of registration in Form B and also a copy of such certificate for every place of business within the State other than principal place of business mentioned therein;
The certificate of registration granted shall be kept at the principal place of business mentioned in such certificate and a copy of such certificate shall be kept at every place of business within the State other than the principal place of business, mentioned in such certificate.
Rejection of application
When the said authority is not satisfied that the particulars contained in the application are correct and complete, or where the fee has not been paid, he shall reject the application for reasons recorded in writing;
Before the application is rejected, the applicant shall be given an opportunity of being heard in the matter and, as the case may be, of correcting and completing the said particulars or complying with the requirements;
Duplicate ce
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