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DEFINE APPROPRIATE STATE IN CST ACT

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Uma asked almost 3 years ago

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 narahari answered over 2 years ago

(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 veeru answered almost 3 years ago

(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 lochan answered almost 3 years ago

**APPROPRIATE STATE IN CST ACT** As per Section 2 (A) of CST Act, Appropriate state means in relation to dealer who has one or more places of business in the same state, that state. In relation to a dealer who has places of business situated in different states,every such state with respect to place or places of business situated within its territory. Thus a dealer has to register only with sales tax authorities where he has place of business. Thanks

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 AZim Hussain Sikder answered almost 3 years ago

Definitions.—In this CST Act, unless the context otherwise requires,— (a) “appropriate State” means— (i) in relation to a dealer who has one or more places of business situated in the same State, that State; (ii) in relation to a dealer who has 1[***] places of business situated in different States, every such State with respect to the place or places of business situated within its territory; 2[***] 3[(aa) “business” includes— (i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;

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