Who is liable under Central Sales Tax Act?


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Liable under CST : Any person who at any time after 1st April, 2006 becomes liable to
pay tax under the Central Sales Tax Act, 1956, but who is not liable to pay tax under
the other provisions of this section shall be liable to pay tax on the sales & purchases
effected by him on & from the day on which he becomes so liable under CST Act. He
is liable to pay tax even on sales made from 1st April, 2006 till the date of registration.
Successor / Transferee : Where a dealer liable to pay tax under this Act is
succeeded in the business by any other person, then such person (successor) shall,
be liable to pay tax on the sales or purchases of goods effected by him on and after
the date of such succession (irrespective of limits of turnover etc.)
Voluntary Registration : Any person who is not liable to pay tax under the above
provisions of this section but has been voluntarily registered under the provisions of
this Act shall be liable to pay tax from the date of effect of the certificate of
registration duly granted to him (even on sales prior to registration).


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