Background Section 8(1) [Rates of Tax on Sales in the course of Inter-State Trade or Commerce] of Central Sale Tax Act, 1956 (“CST Act”) provides that whenever goods are sold in the course of inter-state trade and commerce then CST is charged at the rate of 2% or at the rate applicable to sale or … Continue reading Restrictions on input tax credit under Haryana VAT only to the extent of Output Tax in case of Interstate Sale