π Central Sales Tax Laws β In 2 Volumes | 11th Edition (2016)
βοΈ Authored by: K. Chaturvedi | Language: English | Publisher: Lexis Nexis
This two-volume authoritative commentary by K. Chaturvedi provides an exhaustive and practical study of the Central Sales Tax (CST) laws in India, making it an indispensable reference for tax professionals, advocates, and corporate houses engaged in inter-state trade. Now in its 11th Edition (2016), the work integrates statutory provisions, judicial decisions, and procedural guidance for effective practice.
π Key Features:
π Comprehensive Coverage β detailed analysis of the Central Sales Tax Act, 1956 and allied rules.
βοΈ Judicial Interpretations β extensive references to landmark rulings of the Supreme Court and High Courts on CST disputes.
π οΈ Practical Guidance β step-by-step procedures on registration, assessments, declarations, penalties, and appeals under CST law.
πΌ Inter-State Trade Focus β issues relating to stock transfers, branch transfers, consignment sales, works contracts, and deemed sales.
π Comparative Insights β interplay of CST with VAT, Service Tax, and later GST transition.
π Specimen Forms & Formats β useful for compliance, departmental proceedings, and litigation.
π Updated Content (2016 Edition) β reflects latest amendments, notifications, circulars, and judicial trends.
π Two-Volume Set β systematically arranged for easy reference and comprehensive coverage.
π― Recommended For:
Tax practitioners, consultants & chartered accountants
Advocates & legal practitioners in taxation law
Corporate houses engaged in inter-state commerce
Revenue officers & tax administrators
Academicians, researchers & law students specialising in tax law
This 11th edition (in 2 volumes) stands as a definitive and practice-oriented guide, combining statutory clarity, judicial depth, and practical toolsβmaking it the go-to reference on Central Sales Tax laws in India.