Central sales tax is levied by the Central Government but administered by —

CS Executive · Tax Laws and Practice · PYQS · December 2014
Central sales tax is levied by the Central Government but administered by —
(A) Local authorities
(B) State Government
(C) Central Board of Excise and Customs
(D) None of the above.

Answer & Explanation:

Correct Answer: Option (B)

Correct answer: (B) State Government. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.

Topics: Central Sales Tax

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