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The registration fee is payable under the Act by affixing a court fee stamp for Rs.25 in the application filed. The tax is levied on inter-state sales at 4% with 'C' Form and at 10% or the local rate, whichever is higher, without 'C' form. The commodities generally exempted from tax under the Tamil Nadu General Sales Tax Act are also exempted from tax under the Act. Central Sales Tax Registration will be issued only when the dealer is registered under the Tamil Nadu General Sales Tax Act. A single 'C', 'E1', and 'E2' form is enough for the entire transaction in a financial year between the same two dealers, issued after 07.08.98. Branch Transfer and Consignment Sales are exempted from tax subject to production of proof for the claim of exemption made. Government have issued Notification exempting/reducing tax on certain commodities/sale by certain dealers with or without conditions. The Union Government has carried out certain amendments to the Central Sales Tax Act (Central Gazette No.23 dated 13.05.2002) with effect from 1st June 2002. The salient features are as follows: 1. The definition of 'SALE' under the Central Sales Tax Act has been amended to include Works Contract, Lease Transactions etc. as defined by 46th Amendment to Constitution. 2. Form 'F' is now mandatory as a proof for claim of Branch Transfer along with other evidences. 3. Form 'C' or 'D' is now essential even though the rate of tax is less than 4%. In absence of these forms inter-state sales of such goods shall be taxed at 10% 4. Form 'C' or 'D' can be used for purchasing goods for Telecommunication Network Activity. 5. Inter-state sales to dealers situated in Special Economics Zone are exempted from tax, subject to certain conditions.
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