What do you mean by inter state sale as per cst act 1956?
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Explanation:
➡️ Provisions related to declared goods under CST Act, 1956. Declared goods are the goods of special importance on which there are certain restrictions placed under CST Act 1956 on imposition of sales tax or VAT by the states.
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Central Sales Tax Act 1956 envisages single point of taxation i.e. tax at the first point of sales. Subsequent sales during the movement of the goods from one state to another have been exempted under section 6(2) of CST Act.
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