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Type of Taxes On Sales in India

Sales Tax

Intra-State or Local – Inter-State –

Movement of goods Movement of goods
within a State – from one State to
called as VAT– Entry another – Called as
No. 54 / List II / Sch. CST – Entry No.
VII of COI 92A/ List I / Sch. VII
of COI

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 Purposes of Central Sales Tax Act

• CST Act derives powers from entry 92A / List 1 / Sch. VII of
C.O.I read with Article 269 & 286 reads as “Taxes on sale or
purchase of goods other than newspapers, where such sale or
purchase takes place in the course of inter-State trade or
commerce”
• The Parliament had passed the CST ACT with a view to -
1. Formulate the principles for determining as to when a sale or
purchase of goods takes place -
(i) in the course of inter-State trade or commerce; or
(ii) outside the State; or
(iii) in the course of import in India or export from India.
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 Purposes of Central Sales Tax Act

2. To provide for levy of collection and distribution of taxes

on sale of goods in the course of inter-State trade or
commerce;
3. To declare certain goods of special importance in the
inter-State trade or commerce;
4. To specify the restrictions and conditions in respect of
State laws which impose taxes on the sale or purchase of
such goods of special importance.
It is not a tax on inter-State movement; it is a tax on “sale”
which is deemed to have takes place in the course of
inter-State movement.
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 Structure of Central Sales Tax Act
• CST is an Act of the Parliament
• It contains Seven Chapters with 26 sections
• Chapter II formulates principles when a sale is termed as
inter-State sale, export or sale in the course of import
• Chapter III contains the charging section and exemption to
stock transfers and subsequent sales (subject to conditions)
• Ch. III also contains provisions for Registration,
Determination of Turnover, Rate of Tax and Penalties
• Chapter IV contains list of declared goods and restriction on
States in respect thereof
• Ch. VA and VI relates to resolving disputes between two
States in respect of levy and situs of tax 5
 Structure of Central Sales Tax Act
• Sec. 13(4) read with Art. 269 of COI – CST is collected and
assigned to the State, who collects the same
• Rates of CST depends upon the relevant State VAT Rate
• Central Sales Tax (Registration & Turnover) Rules by the
Central Government containing Rules for -
• Registration, Amendment and Cancellation of RC
• Obtain, issue & maintenance of Central Statutory Forms
• CST (State) Rules prescribe various procedures and Returns –
As per Section 13 of the CST Act, all procedures including
returns, assessment, interest & Penalty – State VAT
Procedures to apply
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 Central Sales Tax Act – In Brief
• It is a tax on sale
• It is not a tax on inter-State movement
• Though it is a Central Tax – But it is collected and retained by
the State from where movement of goods commences
• “Sale” of goods shall be deemed to take place in the course of
inter-State trade or commerce, if
• Occasions the movement of goods; or
• Transfer of documents of title during movement of goods
• A sale within the State, which is not an inter-State sale or
export or import, is a ‘intra-State sale’
• Tax generally depends upon location of goods – That is, state
where invoice is raised is immaterial 7
 Meaning of “Sale”
 Meaning of sale (Sec.2(g)) and its ingredients -
 Two persons
 transfer of property in goods by one person to another
 For cash or deferred payment or any other valuable
consideration.
 Six types of deemed sales also included in definition of sale -
 Transfer of property otherwise than sale
 Hire Purchase – at the time of delivery of goods
 Goods involved in Works Contract
 Transfer of right to use goods (Leasing)
 Supply by Clubs and association to its members
 Supply of food and beverages along with services
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 Central Sales Tax – Meanings of Terms

 Sale price is defined in sec. 2(h)

“sale price” means the amount payable to a dealer as
consideration for the sale of any goods, less any sum
allowed as cash discount according to the practice normally
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 the cost of
freight or delivery or the cost of installation in cases where
such cost is separately charged
 Freight & Insurance – Tax to be levied on sale price Whether
form part of sale price – India Meters Ltd. – 34 VST 273 (SC)

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Central Sales Tax – Meanings of Terms

 Meaning of “goods” u/s 2(d) – Movable Goods

“goods” includes all materials, articles, commodities and
all other kinds of movable property, except newspapers,
actionable claims, stocks, shares and securities
 Taxable event of sale – At the time of transfer of ownership -
Necessary for accounting, CST returns and issuance of forms
 Deeming fiction – Inter-State sale to override over local sale
 Purpose of section 3 is to define inter-State sale, even
though sale completes in accordance with section 2(g) and
even though the situs of sale will fall in one of the State

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 Central Sales Tax Act – Section 3(a)
Sale occasions movement from one State to another – 3(a)
 The Supreme Court, in the case of Balabhadas vs. State of
Orissa (1976) 37 STC 207, pointed out the following
conditions for treating a sale as an inter-State sale: -
(A) There is an agreement to sell which contains a stipulation,
express or implied, regarding the movement of the goods
from one State to another;
(B) In pursuance of the said contract, the goods in fact moved
from one State to another; and
(C) Ultimately a concluded sale takes place in the State where
the goods are send which must be different from the State
from which the goods moved.
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 Central Sales Tax Act – Section 3(a)
Sale occasions movement from one State to another – 3(a)
 Agreement to sell for movement of goods from one State to
another, either express or implied;
 Physical Movement of goods from one State to another –
Mere passing through another State is not enough;
 Sale to conclude in the Other State;
 Property may pass in either State.
 No difference between existing goods & unascertained
goods – SC – Two mixtures moving from other State, Mixed
and delivered at the buyers place - ISS

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 Central Sales Tax Act – Section 3(a)

Sale occasions movement from one State to another –

3(a)
 Purchasers coming from other States – Counter Sale – Can
it be ISS – Depending upon facts – Goods must move from
one State to another in pursuance of contract of sale
 Parties within the State; Goods dispatched to some other
State as per contract - An ISS Sale (STC, Orissa) – However,
use section 6(2) to avoid double CST (2%)
 Unfructified Sale – Not taxable

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 Central Sales Tax Act – Section 3(a)

Sale occasions movement from one State to another – 3(a)

 Personal delivery not barred – Telco (SC): DCM (SC); Co-op.
Sugar (SC); Motorads (Delhi); Pandiya Vishwanath (All)
 Name of consignee on the GR – May be self
 Significance of GR /RR - To substantiate the inter-State sale
 Documentary evidences in the absence of GR/RR: -
 Purchase Order,
 Sale Invoice,
 Entry Forms,
 Toll Receipt, etc.
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 Central Sales Tax Act – Section 3(a)

Sale occasions movement from one State to another – 3(a)

 Interception of branch will not convert the inter-State sale
into local sale. (K.G. Khosla, IOCL, Sidhartha Apparel) –
Stock transfer vs. Inter-State sale

Sidhartha Apparels (P) Ltd. (2008) 13 VST 222 (CSTAA)

The appellant was manufacturer of the branded goods in
Chennai in the name of “park avenue”. On the facts, it was
held-
(a) When goods are packed in cartons for specific named
customers of other States, and moved to its branch of other
State for delivery to customers, it is an ISS from Chennai.
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 Central Sales Tax Act – Section 3(a)

Sidhartha Apparels (P) Ltd. (2008) 13 VST 222 (CSTAA)

(b) If goods have moved to outstation branch for the purpose of
effecting the sale in the routine course of its business as
when customer approaches to the branch, then the
mention of the customers’ name on the cartons would be
meaningless, and it would remain as stock transfer.
(c) Where goods are marked for outstation customer, but
ultimately sold to other customers since the original
customer did not take delivery of goods, it is not an inter-
State sale from Chennai because goods had not moved from
Chennai at the instance of that new customer.
(d) If goods are marked for customers outside India, it will not
be treated as inter-State sale from Chennai.
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 Central Sales Tax Act – Section 3(b)

Sale by transfer of documents of titles during movement of

goods– 3(b) –
 Meaning of “during movement of goods”
 Meaning of “documents of titles” – G.R., L.R., R.R., B.L. etc.
 Unfructified sale u/s 3(a) – Sec. 3(b) may be used
 Transfer of goods by the dealer to his branch in other State;
and sale during movement by transfer of documents of title
 ISS u/s 3(b) when seller and buyer are within same State
 Time of transfer – Arjan Das (Delhi); P.U. Usha (Ker)
Clause (a) and (b) of Section 3 are mutually exclusive and
distinct – No chance of overlapping
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 Central Sales Tax Act – Section 3(b)

Sale by transfer of documents of titles during movement

of goods– 3(b) –
 Property in goods must transfer during movement of goods
 TISCO vs. R. Sarkar (1960) 11 STC 655 (SC) [also A&G
Projects (SC); Chem-Dyes (Guj)] - Sale contemplated by
clause (b) is one which is effected by transfer of documents
of title to the goods during their movement from one State
to another. Where the property in the goods has passed
before the movement has commenced or after the
movement from one State to another has ceased, it would
not be covered by clause (b) of section 3

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 Central Sales Tax Act – Section 3(b)
Sale by transfer of documents of titles – 3(b) –
 Manner of “transfer” –
 Endorsement or Delivery of documents - section 2(4) of the
Sale of Goods Act, 1930 as, “The phrase ‘Documents of title
to goods’ includes a bill of lading, dock-warrant,
warehouse-keeper’s certificate, wharfinger’s certificate,
railway receipt, warrant or order for the delivery of goods
and any other document used in the ordinary course of
business as proof of the possession or control of goods, or
authorising or purporting to authorise, either by
endorsement or by delivery, the possessor of the document
to transfer or receive goods there by represented
 Authorization letter - No
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 Sale Outside the State

 When a sale or purchase to take place inside a State, such

sale shall be deemed to be a sale outside all other States
 When a sale is deemed to take place within a State: -
 in the case of specific or ascertained goods, at the time
the contract of sale is made; and
 in the case of unascertained or future goods, at the
time of appropriation
 It is subject to the provisions contained in section 3

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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

CENTRAL SALES TAX 21

6. The Sale Should Be Of Goods.
7. The Sale Can Be Of Also Declared Goods
(Goods Of Specific Importance)
8. The Sale Should Take Place In Course Of
Inter State
9. The Sales Should Not Be Within The Same
State.
10.The Sale Should Not Be Outside India

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 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

CENTRAL SALES TAX 23

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)

CENTRAL SALES TAX 24

 A PERSON SHOULD REGISTER HIMSELF
U/S 7
THE REGISTRATION MAY BE

1)VOLUNTARY REGISTRATION OR
2)COMPULSORY REGISTRATION,

CENTRAL SALES TAX 25

 As per section 7(1), every dealer liable to pay
Central Sales Tax has to register himself with
sales tax authority.
 As per section 6(1) of CST Act, every dealer
effecting sale in the course of Inter State trade
or commerce is liable to pay CST.
 Thus, only those dealers who ‘effect’ inter state
sales are required to register under CST Act.
 Thus, registration under CST Act is done by
State Sales Tax authorities who are authorised
for the purpose
 A dealer registered with State sales tax authorities may
voluntarily apply for registration under CST Act even if he is
not liable to pay Central Sales Tax [section 7(2) of CST
Act].
 He is entitled to apply for registration even if goods sold or
purchased by him are exempt under State sales tax law.
 This application for registration can be made any time. This
provision is mainly useful when the dealer makes
purchases in Inter State but all his sales are within the
State.
 Thus, he is not liable for payment of any CST. However, he
can make purchases in Inter State at concessional rate
only if he is registered. Hence, he can register even if he is
not liable to pay any CST.
 Application for registration should be made in
prescribed form ‘A’ within 30 days from the date
when dealer becomes liable to CST.
 Application fee of Rs. 25
 Application has to be signed by
 (a) proprietor of business
 (b) one of the partners in case of firm
 (c) Karta or Manager of HUF
 (d) director or principal officer of Company
 (e) principal officer in case of association of
individuals or
 Normally, following are asked for –
 (a) Particulars of Directors/ partners
 (b) Copies of articles of association,
memorandum in case of company and
partnership deed if applicant is a firm
 (c) Copies of rent agreements
 (d) Nominations as Manager
 (e) List of places of business, godown
 (f) Details of machinery
 (g) Details of bankers
 (h) Photographs of directors / partners.
 The registering authority will ensure that application is in
conformity with provisions of CST Act. He can make
necessary enquiries e.g.
 (a) particulars given are correct
 (b) Materials requested for registration are eligible for
inclusion and the goods are in fact needed for the
business.
 After he is satisfied and after obtaining required security,
the dealer will be issued a Certificate of Registration in
prescribed form ‘B’.
 A copy of the same will be issued for every additional
place of business in the State. This certificate should be
kept at principal place of business and a copy of the
certificate should be kept at each additional place of
business in the State.
 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

CENTRAL SALES TAX 31

 THE PROFIT MOTIVE IS NOT
COMPULSORY FOR THE SALES TAX
PURPOSE

 THE TAX IS LEVIED ON SALES NOT ON

PROFIT

CENTRAL SALES TAX 32

 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 .

CENTRAL SALES TAX 33

 POINTS TO BE REMEMBERED

 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.

CENTRAL SALES TAX 34

 GOODS MEANS ANY ARTICLE ,THING,
COMMODITY,AND WHICH IS MOVABLE
,HOWEVER GOODS DOES NOT INCLUDE
 NEWSPAPERS,ACTIONABLE
CLAIMS,STOCKS, SHARES, SECURITIES.

CENTRAL SALES TAX 35

 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.

CENTRAL SALES TAX 36

 SALE OF STEAM,
 packaged SOFT WARE,
 ELECTRICAL ENERGY
 ANIMALS AND BIRDS,
 UPROOTED TREES,
 SECOND HAND GOODS,
 REGECTED GOODS,
 SIM CARD,
 TRADE MARK,
 LOTTERY TICKETS.

CENTRAL SALES TAX 37

 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.

2007 dec CENTRAL SALES TAX 38

 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.

CENTRAL SALES TAX 39

 Sale is Inter-State when
 (a) sale occasions movement of goods
from one State to another
 or
 (b) is effected by transfer of documents
during their movement from one State to
another.
 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.

CENTRAL SALES TAX 41

 Explanation 2 to section 3 states that if
movement of goods starts from one
State and ends in the same State, it will
not be deemed to be movement of
goods during ‘inter State sale’; even if
during transit goods pass through other
State.
 - CST Act defines 'sale outside a State
 This definition is important as 'sale outside a
State' cannot be taxed by State Government.
 Section 4(1) defines ‘Sale Outside a State’ in a
round about way.
 The section states that ‘subject to provisions of
section 3, when a sale or purchase is inside a
State as per section 4(2), such sale or purchase
will be outside all other States’.
 Section 4(2) states that a sale or purchase of goods shall
be deemed to take place inside a State if the goods are
within the State
 (a) in the case of specific or ascertained goods, at the
time the contract of sale is made and
 (b) in the case of un-ascertained or future goods, at the
time of their appropriation to the contract of sale by the
seller or by the buyer, whether assent of the other party is
prior or subsequent to such appropriation.
 Explanation to this section states that where there is a
single contract of sale or purchase of goods situated at
more than one place, provisions of section 4(2) shall apply
as if there were separate contracts at each of such
places.
 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

CENTRAL SALES TAX 45

 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 .

2007 dec CENTRAL SALES TAX 46

 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.

CENTRAL SALES TAX 47

 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.

2007 dec CENTRAL SALES TAX 48

 A sale or purchase of goods is deemed to be in
course of export of the goods out of the
territory of India, only if
 (a) the sale or purchase either occasions such
export or
 (b) is effected by a transfer of documents of
title to goods after the goods have crossed the
customs frontiers of India.

 Section 5(3) states that notwithstanding provisions of
section 5(1), last sale or purchase of goods preceding the
sale or purchase occasioning the export of those goods
out of territory of India shall also be deemed to be in the
course of such export, if such last sale or purchase took
place after, and was for the purpose of complying with,
the arrangement or order for or in relation to such export.
 Sale should occasion the export - Occasion means ‘to be
immediate cause of’. Sale and Export should constitute
part of an integrated activity. Unless such sale occasions
export, it is not a sale in course of export.
 A sale or purchase of goods is deemed
to be in course of import of the goods
into the territory of India, only if (a) the
sale or purchase either occasions such
import or (b) is effected by a transfer of
documents of title to goods before the
goods have crossed the customs frontiers
of India [section 5(2) of CST Act].
 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.

2007 dec CENTRAL SALES TAX 52

 FOR THE PURPOSE OF SPECIFIED RATES
BUYERS ARE CLASSIFIED INTO THREE
 GOVERNMENT BUYER(FORM D)
 REGISTERED BUYER(FORM C)
 UN REGISTERED BUYER(NO FORMS)

2007 dec CENTRAL SALES TAX 53

 LOCAL SALES TAX RATE OR 2% WHICH
EVER IS LESS
 IF LST IS NIL –CST WILL BE NIL
 IF LST IS < 2%-THEN CST WILL BE SAME
 IF LST IS >= THAN 2%-THEN CST WILL BE
2%.

CENTRAL SALES TAX 54

 Same as LST

2007 dec CENTRAL SALES TAX 55

 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.

CENTRAL SALES TAX 56

 TURNOVER = 100*SALEPRICE
. 100 +RATE.

 TAX PAYABLE= SALEPRICE *RATE

. 100 +RATE.

CENTRAL SALES TAX 57

 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.

CENTRAL SALES TAX 58

 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)

CENTRAL SALES TAX 59

 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.

CENTRAL SALES TAX 60

 CASH DISCOUNT OR TRADE DISCOUNT
OR QUANITITY DISCOUNT,
 COST OF FREIGHT(IF CHARGED
SEPERATELY)
 COST OF INSURANCE(IF CHARGED
SEPERATELY)
 DEPOSITS FOR RETURNABLE CONTAINER.

CENTRAL SALES TAX 61

 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.

CENTRAL SALES TAX 62

FORMS TO BE ISSUED

FORM C - REGISTERED BUYER

FORM E1/ E2 SUBSEQUENT SALE
FORM F - STOCK TRANSFER(DEPOT)
FORM H - SALE TO EXPORTER
FORM I - SALE TO SEZ
Form J Certificate to be issued by
foreign diplomatic mission or consulate
in India or the UN Agency

CENTRAL SALES TAX 63

 IF SUBSEQUENT SALE IS MADE TO
REGISTERED AND GOVERNMENT DEALER
IT IS EXEMPTED
However relevant forms to be obtained
(E1&E2)
 IF SUBSEQUENT SALE IS MADE TO
UNREGISTERED DEALER THEN IT IS
TAXABLE

CENTRAL SALES TAX 64