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Published on December 24, 2008

Author: syed1715

Source: authorstream.com

PRESENTATION BY : 2007 dec CENTRAL SALES TAX 1 PRESENTATION BY SYED BASHA.D TAXES : 2007 dec CENTRAL SALES TAX 2 TAXES DIRECT TAX INCOME TAX WEALTH TAX INDIRECT TAXES CENTRAL EXCISE CENTRAL SALES TAX CUSTOMS DUTY SERVICE TAX OCTROI ETC. CENTRAL GOVERNMENT : 2007 dec CENTRAL SALES TAX 3 CENTRAL GOVERNMENT INCOME TAXES(EXCEPT ON AGRICULTURE) CUSTOMS DUTY EXCISE DUTY (EXCEPT ON LIQUOR) STATE GOVERNMENT : 2007 dec CENTRAL SALES TAX 4 STATE GOVERNMENT TAX ON AGRICULTURE EXCISE ON LIQUOR BOTH CST AND LST LOCAL AUTORITIES : 2007 dec CENTRAL SALES TAX 5 LOCAL AUTORITIES OCTROI MUNICIPAL TAXES TAXES ON HOUSE PROPERTY INDIRECT TAXES : 2007 dec CENTRAL SALES TAX 6 INDIRECT TAXES CENTRAL EXCISE CENTRAL SALES TAX CUSTOMS DUTY SERVICE TAX OCTROI ETC. CENTRAL SALES TAX ACT-1956 : 2007 dec CENTRAL SALES TAX 7 CENTRAL SALES TAX ACT-1956 CONDITIONS 1) There Should Be A Dealer 2)he Should Be A Registered Dealer 3)he Must Carry On Any Business 4)sale Should Take Place 5)sale May Be To A Regd Or Unregd Buyer Slide 8: 2007 dec CENTRAL SALES TAX 8 The Sale Should Be Of Goods. The Sale Can Be Of Also Declared Goods (Goods Of Specific Importance) The Sale Should Take Place In Course Of Inter State The Sales Should Not Be Within The Same State. The Sale Should Not Be Outside India essential ingredients of interstate sale.doc DEFINITIONS : 2007 dec CENTRAL SALES TAX 9 DEFINITIONS DEALER U/S 2(b). He Is A Person One Who Is Involved In The Activities Of Buying ,Selling ,Distributing The Goods Directly Or Indirectly Either For Cash Or For Deferred Payment ,For Commission ,Brokerage Etc continued : 2007 dec CENTRAL SALES TAX 10 continued Dealer Includes 1)local Authorities ,Co-operative Societies, A Company,HUF, Association Of Persons,firms.. 2)suppliers, Broker, Del Creder Commissioner,etc 3) An Auctioneer(govt ,Agent,etc) REGISTERED DEALER SEC7 : 2007 dec CENTRAL SALES TAX 11 REGISTERED DEALER SEC7 A PERSON SHOULD REGISTER HIMSELF U/S7 THE REGISTRATION MAY BE 1)VOLUNTARY REGISTRATION OR 2)COMPULSORY REGISTRATION, BUSINESS 2(aa) : 2007 dec CENTRAL SALES TAX 12 BUSINESS 2(aa) BIZ INCLUDES 1)TRADE,COMMERCE ,MFG AND ADVENTURE IN NATURE OF TRADE COMMERCE AND MFG ANY INCIDENTAL AND ANCILLIARY ACTIVITIES RELATED TO MAIN BUSINESS SHOULD ALSO BE CONSIDERED AS BUSINESS POINTS TO BE REMEMBERED : 2007 dec CENTRAL SALES TAX 13 POINTS TO BE REMEMBERED THE PROFIT MOTIVE IS NOT COMPULSORY FOR THE SALES TAX PURPOSE THE TAX IS LEVIED ON SALES NOT ON PROFIT SALE -2(G) : 2007 dec CENTRAL SALES TAX 14 SALE -2(G) SALE INCLUDES A TRANSFER OF GOODS FOR MONEY TRANSFER OF GOODS FOR MONEY’S WORTH TRANSFER OF GOODS ON AN AGREEMENT TO PAY ON DEFERRED SYSTEM HIRE PURCHASE SYSTEM AND INSTALLMENT SYSTEM . : 2007 dec CENTRAL SALES TAX 15 SALE MAY BE TO A REGISTERED BUYER OR UNREGISTERED BUYER. ELEMENT OF PRICE IS ESSENTIAL. FREE SUPPLY IS NOT SALE. QUANTITY DISCOUNT IS NOT A SALE. MORTGAGE IS NOT A SALE. DEPOT TRANSFER IS NOT A SALE. POINTS TO BE REMEMBERED GOODS-2(d) : 2007 dec CENTRAL SALES TAX 16 GOODS-2(d) GOODS MEANS ANY ARTICLE ,THING, COMMODITY,AND WHICH IS MOVABLE ,HOWEVER GOODS DOES NOT INCLUDE NEWSPAPERS,ACTIONABLE CLAIMS,STOCKS, SHARES, SECURITIES. POINTS TO BE REMEMBERED : 2007 dec CENTRAL SALES TAX 17 POINTS TO BE REMEMBERED NEWS PAPERS WHEN NEWS PAPERS ARE SOLD AS NEWSPAPERS EITHER NEW OR OLD, IS TO BE TREATED AS NOT A GOODS. WHEN OLD PAPERS ARE SOLD AS OLD NEWSPAPERS THEN TO BE TREATED AS GOODS. FEW EXAMPLES OF SALE : 2007 dec CENTRAL SALES TAX 18 FEW EXAMPLES OF SALE SALE OF STEAM,CANNED SOFT WARE, ELECTRICAL ENERGY ANIMALS AND BIRDS, UPROOTED TREES, SECOND HAND GOODS, REGECTED GOODS, SIM CARD, TRADE MARK, LOTTERY TICKETS. DECLARED GOODS –SEC2(C) : 2007 dec CENTRAL SALES TAX 19 DECLARED GOODS –SEC2(C) Declared Goods Includes Cereals ,Pulses, Coal Including Coke But Not Charcoal, Cotton Waste , Hand Made Garments,tobacco, Raw Tobacco, Cheroots Of Tobacco ,Jute, Oil Seeds, Cotton In Unmanufactured Form ,Crude Oil,sugar,khandsare Sugar, Aviation Turbine Fuel,refused Tobacco, Cigars ,Hides And Skins, Woven Fabrics Of Wool. POINTS TO BE REMEMBERED : 2007 dec CENTRAL SALES TAX 20 POINTS TO BE REMEMBERED DECLARED GOODS ARE GOODS OF SPECIAL IMPORTANCE.IF DECLARED GOODS ARE SOLD THERE ARE CERTAIN BENEFITS WHICH CAN BE OBTAINED BY THE DEALER ,WHICH IS NOT AVAILABLE FOR THE ORDINARY GOODS. INTER STATE SALE-SEC 3 : 2007 dec CENTRAL SALES TAX 21 INTER STATE SALE-SEC 3 ONCE THE GOODS ARE TAKEN OUT OF DEALERS PLACE THEN FINAL DESTINATION SHOULD BE TAKEN INTO CONSIDERATION AND NOT THE ROUTE THROUGH WHICH GOODS ARE TRANSFERRED. EXAMPLES : 2007 dec CENTRAL SALES TAX 22 EXAMPLES IN CASE OF DEPOT SALE HEAD OFFICE------------KARNATAKA DEPOT OFFICE ----------DELHI IF ORDER IS TAKEN FROM CUSTOMER IN DELHI AND GOODS ARE TRANSFERRED TO DELHI FIRST AND THEN SALE IS MADE-INTER STATE SALE CONTD. : 2007 dec CENTRAL SALES TAX 23 CONTD. IF FIRST GOODS ARE TRANSFERRED TO DELHI DEPOT AND THEN SALE IS MADE – IT IS SALE WITHIN DELHI AND HENCE INTRA STATE SALE.THEN NO CST IS APPLICABLE . BUT FORM F SHOULD BE GIVEN . INSPECTION : 2007 dec CENTRAL SALES TAX 24 INSPECTION CUSTOMER FROM DELHI COMES TO KARNATAKA AND INSPECTS THE GOODS ,THIS IS INTER STATE SALE,. IF PURCHASE IS ALSO MADE ALONG WITH INSPECTION THEN IT IS INTRA STATE SALE. SUBSEQUENT SALE : 2007 dec CENTRAL SALES TAX 25 SUBSEQUENT SALE WHEN THE GOODS ARE IN TRANSIT THEN IF BUYER RE DIRECTS THE GOODS TO SOME OTHER CUSTOMER OF OTHER STATE , IT IS CALLED AS SUBSEQUENT SALE AND SHOULD BE TREATED AS INTER STATE SALE. BASIS OF CHARGE : 2007 dec CENTRAL SALES TAX 26 BASIS OF CHARGE WHEN ALL THESE CONDITIONS ARE SATISFIED THEN CST WILL BE LEVIED AT SPECIFIED RATE ON TAXABLETURNOVER WHICH WILL BE BASED ON SALES AND NOT ON PROFITS. SPECIFIED RATES : 2007 dec CENTRAL SALES TAX 27 SPECIFIED RATES FOR THE PURPOSE OF SPECIFIED RATES BUYERS ARE CLASSIFIED INTO THREE GOVERNMENT BUYER(FORM D) REGISTERED BUYER(FORM C) UN REGISTERED BUYER(NO FORMS) For Registered Buyers : 2007 dec CENTRAL SALES TAX 28 For Registered Buyers LOCAL SALES TAX RATE OR 3% WHICH EVER IS LESS IF LST IS NIL –CST WILL BE NIL IF LST IS < 4%-THEN CST WILL BE SAME IF LST IS >= THAN 4%-THEN CST WILL BE 3%. FOR UNREGISTERED BUYER : 2007 dec CENTRAL SALES TAX 29 FOR UNREGISTERED BUYER Same as LST Sale to Government will be equivalent to sale to unregistered dealer w.e.f. 1-4-2007 CST rate at a glance.doc question : 2007 dec CENTRAL SALES TAX 30 question A DEALER IN PUNJAB MADE INTER STATE SALE OF GOODS R,T,V,X,Y,Z.SALES TAX RATES AS PER PUNJAB SALES TAX ACT FOR SALE WITHIN STATE IS NIL, 2%,4,6,8,AND 12%.WHAT IS THE SALES TAX RATE APPLICABLE IF DEALERS WHO ISSUED ( C ) FORM, ( D) FORM ,NO FORM. TURN OVER.-2( j ) : 2007 dec CENTRAL SALES TAX 31 TURN OVER.-2( j ) TURNOVER IS AGGREGATE OF THE SALE PRICES RECIEIVED AND RECEIVABLE BY THE DEALER IN RESPECT OF SALES OF ANY GOODS IN THE COURSE OF INTER STATE TRADE,MADE DURING THE PRESCRIBED PERIOD.(USUALLY QUARTERLY),LESS CST. FORMULA : 2007 dec CENTRAL SALES TAX 32 FORMULA TURNOVER = 100*SALEPRICE . 100 +RATE. TAX PAYABLE= SALEPRICE *RATE . 100 +RATE. PROBLEM : 2007 dec CENTRAL SALES TAX 33 PROBLEM AGGREGATE SALE PRICE DURING JULY TO SEPTEMBER 2007 WAS RS 10400 IN INTER STATE SALE FROM HARYANA.IF THE GOODS ARE SOLD WITHIN THE STATE OF HARYANA, SALES TAX RATE IS 7% .BUYER FROM DELHI ISSUED DECLARATION IN FORM C. WHAT IS TURNOVER AND TAX PAYABLE. PROBLEM : 2007 dec CENTRAL SALES TAX 34 PROBLEM Aggregate Sale Price During October To December Was Rs 11000, In Inter State Sale From Gujarath, If The Goods Are Sold Within The State Of Gujarath Sales Tax Rate Is 7% ,Buyer From Chennai Did Not Issue Any Sales Tax Declaration. What Is Turn Over And Tax Payable. SALE PRICE –SEC 2( h ) : 2007 dec CENTRAL SALES TAX 35 SALE PRICE –SEC 2( h ) Sale Price Means The Amount Payable To A Dealer As Consideration For The Goods, Less Any Sum Allowed As Cash Discount According To The Practice Prevailing In The Trade,but Inclusive Of Any Sum Charged For Anything Done By The Dealer In Respect Of The Goods At The Time Of Or Before The Delivery Thereof, Other Than Cost Of Freight, Or Delivery Or The Cost Of Installation In Cases Where Such Cost Is Separately Charged. SALE PRICE SEC-2 ( h ) : 2007 dec CENTRAL SALES TAX 36 SALE PRICE SEC-2 ( h ) INCLUDES CONSIDERATION FOR SALE EXCISE DUTY SALES TAX PAYABLE BY THE DEALER SUM CHARGE FOR ANYTHING DONE BY THE DEALER IN RESPECT OF GOODS AT THE TIME OF DELIVERY OR BEFORE THE DELIVERY. FREIGHT (IF INCLUDED IN SALE PRICE) INSURNCE (IF INCLUDED IN SALE PRICE) CONTD : 2007 dec CENTRAL SALES TAX 37 CONTD COST OF INSTALLATION (IF INCLUDED IN SALE PRICE) COST OF PACKING MATERIALS AND PACKING CHARGES. BONUS OR INCENTIVE FOR ATTAINING SALES TARGET. DESIGN FEES CHARGED INRESPECT OF GOODS MFGD AS PER THE DESIGN GIVEN BY THE BUYER. WHAT IS NOT INCLUDED IN SALE PRICE : 2007 dec CENTRAL SALES TAX 38 WHAT IS NOT INCLUDED IN SALE PRICE CASH DISCOUNT OR TRADE DISCOUNT OR QUANITITY DISCOUNT, COST OF FREIGHT(IF CHARGED SEPERATELY) COST OF INSURANCE(IF CHARGED SEPERATELY) DEPOSITS FOR RETURNABLE CONTAINER. CONTD : 2007 dec CENTRAL SALES TAX 39 CONTD COST OF INSTALLATION (IF CHARGED SEPERATELY) TAX AND FEES STATUTORILY RECOVERABLE FROM BUYER.(OTHER TAXES) SUBSIDY PAID BY GOVERNMENT NOT PART OF TURNOVER SALE PRICE OF THE GOODS RETURNED BY THE BUYER WITHIN 6 MONTHS SALE PRICE OF GOODS REJECTED BY THE BUYER. PROBLEM : 2007 dec CENTRAL SALES TAX 40 PROBLEM A dealer effected following sales during January-March, 2007 quarter - (i) Invoice No. 65 for Rs. 1,76,800. (inclusive of tax) (ii) Invoice No. 66 for Rs. 1,25,000 plus tax @ 4% (iii) Invoice No. 67, for Rs. 40,000. plus C.S.T. @ 4% - Rs. 1,600. Goods worth Rs. 10,400 (inclusive of taxes) were returned within 6 months. Calculate the turnover and sales tax payable, if rate of tax is 4%. (ICWA Inter) Slide 41: A dealer effected the following sales during (April to June) Invoice dt 2.4.97 for Rs 26,000 + tax @ 4% dt 19.4.97 for Rs 70,000 + tax @ 4% dt 2.5.97 for Rs 52,000 (incl of tax) dt 4.6.97 for Rs 12,200 + tax @ 4%. dt 25.6.97 for Rs 20,000 + tax @ 4%. Goods worth Rs 6,100 (exclusive of tax) were returned on 28.6.1997 ( sale date 4.6.97) Goods worth Rs 5,200 (inclusive of tax) sold on 25.12.1996 were returned on 30.6.1997.. Calculate the turnover and sales tax payable if the rate of tax is 4%. (ICWA – Inter) Slide 42: 2007 dec CENTRAL SALES TAX 42 Aggregate sale price (which is inclusive of CST) is total of five invoices less sales return within six months. Hence, aggregate sale price is (i) Rs 27,040 + (ii) Rs 72,800 + (iii) Rs 52,000 (iv) Rs 12,688 (v) 20,800 Less (vi) Sale Return Rs 6,344. Hence, aggregate sale price is Rs 1,78,984. SOLUTION Slide 43: From the following details, compute the central sales-tax payable by a dealer carrying on business in New Delhi : Gross Turnover – Rs 16,00,000. Other details - i) Trade commission for which credit notes have to be issued separately - 48,000 ii) Installation charges - 25,000 iii) Excise duty - 80,000 iv) Freight, insurance and transport charges recovered separately in the invoices - 60,000 v) Goods returned by dealers within six months of sale, but after the end of financial year - 40,000 vi) Central Sales-tax. - Buyers have issued ‘C’ forms for all purchases. (CA Inter) Slide 44: How would you arrive at taxable turnover under the Central Sales Tax Act, 1956 from the following particulars : (i) Gross sales as per accounts : Rs. 10,00,000. (ii) Gross sales include : (a) Rs. 50,000 being trade discount allowed to wholesale dealers in terms of agreement. (b) Rs. 20,000 being quantity discount allowed to buyers on the basis of off-take in a specified period. (c) Rs. 70,000 being excise duty paid on goods but recovered from customers by charging the same in invoices. (iii) No sales tax is included in gross sales Slide 45: . (iv) Gross sales figures are net of sales returns detailed below : (a) Goods worth Rs. 25,000 received back after the expiry of six months from the date of sale as the customer rejected the goods not found in accordance with the order. (b) Goods worth Rs. 40,000 returned by the buyers after six months because of inability to the price. (v) A sum of Rs. 75,000 has been recovered from the customers towards freight which has been separately charged in the invoices. The amount of freight is not included in gross sales .(c a ). SOLUTION : 2007 dec CENTRAL SALES TAX 46 SOLUTION Hence, taxable turnover is Rs 10,00,000– Rs 50,000 (trade discount) – Rs 20,000 quantity discount + Rs 40,000 (Goods returned after 6 months added back) i.e. Rs 9,70,000/-. Slide 47: M/s Roy Brothers, Kolkata, West Bengal, are dealing in two products namely X and Y. The gross Inter State Sales are Rs. 8 lakhs and Rs. 10 lakhs respectively during 04-05. CST was not charged in the Invoice. If the products X and Y are sold within State of West Bengal, the sales tax rate is 8% and 4% respectively. Other information in respect of the year is as follows : Slide 48: ( a) Product X is not manufactured in India. It is imported. Product ‘Y’ is ‘declared goods’, included under section 14 of CST Act. (b) Out of sale of product X, goods worth Rs. 2.50 lakhs were rejected by customer. The goods were dispatched in December 95 and returned by customer in October 96 as these were not to the specification. (c) In case of sale of Rs. 2 lakhs of X, goods were imported by Roy Brothers. These were unloaded in Kolkata port. Before goods were cleared from customs, they were sold by transfer of documents to a buyer in UP. Customs duty was paid by the buyer from UP Slide 49: d) D form was received in respect of balance sales of ‘X’. The sales price is inclusive of packing charges of Rs. 10,000, shown separately in Invoice. (e) Out of total sales of Y, sales of Rs. 6 lakhs were inclusive of packing charges of Rs. 15,000, transport charges of Rs. 12,000 and transit insurance charges of Rs. 6,000. These charges were separately shown in Invoice. C form was received in respect of the sales. These goods were purchased by Roy Brothers from a manufacturer in West Bengal for Rs. 4,57,600, which included West Bengal State sales tax of Rs. 17,600 Slide 50: (f) Balance sale of ‘Y’ was to unregistered dealers. A cash discount of Rs. 20,000 was given to buyers in respect of the sale. Roy Brothers had introduced a scheme of additional discount to those who effect sales more than 10% of their sales of previous year. Such additional discount amounted to Rs. 25,000 during the year on these sales. The sale of Rs. 4 lakhs is without considering these discounts of Rs. 20,000 and Rs. 25,000. These goods were purchased by Roy Brothers from a manufacturer in West Bengal for Rs. 2,99,200, which included local sales tax of Rs. 11,800. Slide 51: SOLUTION In case of ‘X’, the position is as follows – (i) Time limit of 6 months is not applicable to rejected goods. Hence, deduction of Rs 2.50 lakhs is permissible. (b) If the goods are sold before crossing of customs barrier, it will be a sale during import and hence no sales tax is payable. Thus, aggregate sale price of ‘X’ for tax purposes is Rs 3.50 lakhs (out of total sale of Rs 8 lakhs). Since D form is received, CST @ 4% is payable. Hence, turnover is Rs 3,36,538.46 and CST payable is Rs13,461.54 Slide 52: 2)In case of sale of ‘Y’ of Rs 6 lakhs, deduction of transport charges of Rs 12,000 and transit insurance charges of Rs 6,000 is permissible. Thus, aggregate sale price of ‘Y’ for tax purposes is Rs 5,82,000 (out of total sale of Rs 6 lakhs). Since C form is received, CST @ 3% is payable. Hence, turnover is Rs 582000 and CST payable is Rs. 17460 Slide 53: In case of sale of ‘Y’ of Rs 4 lakhs, deduction of cash discount of Rs 20,000 is permissible but deduction of bonus discount is not permissible. Thus, aggregate sale price of ‘Y’ for tax purposes is Rs 3.80 lakhs (out of total sale of Rs 4 lakhs). CST will be equal to 4% Tax payable will be equal to 3.8 lacs * 4% =15200 Slide 54: 2007 dec CENTRAL SALES TAX 54 Will Roy Brothers be able to obtain any refund of tax paid on their purchases ? If so, how much ? If declared goods are sold inter-state, refund of local tax paid on purchases is permissible. Hence, Roy Brothers are entitled to get refund of Rs 29,400/- (Rs. 17,600 +11,800.) Slide 55: (a) Sale of Rs. 2 lakhs were direct exports in their own name. (b) Sale of Rs. 5 lakhs were made to an exporter who made direct sales. (c) Sale of Rs. 3 lakhs were to Government agencies. (d) Sale of Rs. 9 lakhs were to registered dealers. (e) Sale of Rs. 4 lakhs were to unregistered dealers. If the goods are sold within State of UP, local sales tax rate is 8%. State in each of aforesaid cases : (A) Sales tax declaration form which should be obtained from the buyers. (B) State in each case Central Sales Tax (CST) rate applicable (a) If required declaration is received and (b) If required declaration is not received. Slide 56: 2007 dec CENTRAL SALES TAX 56 FORM C - REGISTERED BUYER FORM D - GOVERNMENT BUYER FORM E1- SUBSEQUENT SALE FORM E2- SUBSEQUENT SALE FORM F - STOCK TRANSFER(DEPOT) FORM H - SALE TO EXPORTER FORM I - SALE TO SEZ Forms for Declarations.doc FORMS TO BE ISSUED SUBSEQUENT SALE : 2007 dec CENTRAL SALES TAX 57 SUBSEQUENT SALE IF SUBSEQUENT SALE IS MADE TO REGISTERED AND GOVERNMENT DEALER IT IS EXEMPTED(E1&E2) IF SUBSEQUENT SALE IS MADE TO UNREGISTERED DEALER THEN IT IS TAXABLE Subsequent Sales and transfer of title.doc Slide 58: 2007 dec CENTRAL SALES TAX 58 THANK YOU

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