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No.CST/Return/1007/5/Adm-3
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Cir. No.
52 T of 2007 |
Mumbai,
dt. 31.07.07 |
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Sub: |
The
Central Sales Tax Act, 1956 – Grant of exemption from filling returns. |
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Ref: |
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Circular No.
CST/1081/1497/19/Adm-3, dated 14.04.81 (Cir. No. 12 of 1981)
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Circular No.
CST/1081/1497/19/Adm-3, dated 02.07.81 (Cir. No. 15 of 1981)
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Gentlemen/Sir/Madam,
It may be recalled that the Trade Circular
referred at Sr. No. 2 above was issued in supersession of Trade Circular at. Sr.
No. 1 above whereby exemption from filling the return under CST Act, 1956 was
granted. The concession was available to the dealers who had not effected any
sales in the course of inter-State trade or commerce during the return period.
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Queries have been received about the scope and
limit of the Trade Circular No. CST/1081/1497/19/Adm-3 (Cir 15 of 1981) dated
02.07.1981.
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It is now clarified that the circular No. 15 of
1981 holds good till today. It is hereby clarified that where there are no
inter-State sales in any return period, no return is required to be filed
under the Central Sales Tax Act, 1956 provided that the Maharashtra Value
Added Tax Act, 2002 return for the same period shows NIL turnover of
inter-State sales. This concession will be available to the dealer till he
effects any sales in the course of inter- State Trade or commerce.
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This circular cannot be made
use of for legal interpretation of provisions of law, as it is clarificatory
in nature. If any member of the trade has any doubt, he may refer the matter
to this office for further clarification.
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You are requested to bring
the contents of this circular to the notice of all the members of your
association.
Yours faithfully,
(Sanjay Bhatia)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
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