खालील विधाने विचारात घ्या :
अ. केंद्रीय विक्रीकर कायदा, 1956 नुसार विक्रीकर हा आंतर-राज्य वस्तु विक्रीवर आकाराला जातो.
ब. केंद्रीय विक्रीकर दरामध्ये जून, 2008 पासुन 3% वरुन 2% पर्यंत कपात करण्यात आली.
क. केंद्रीय विक्रीकर हा प्रामुख्याने सवलत (सुट) नसलेला स्रोताधारित कर आहे.
वरीलपैकी कोणती विधाने बरोबर आहेत ?

The correct answer is Option D (All of the above).

Key Points:
• The Central Sales Tax (CST) Act, 1956 governed interstate trade in India prior to GST:
• Statement a is correct: CST was formulated under Article 269 to levy tax on the sale or purchase of goods taking place in the course of interstate trade or commerce.
• Statement b is correct: As part of the roadmap toward phasing out CST for VAT and GST implementation, the central government reduced the CST rate from 4% to 3% in April 2007, and further from 3% to 2% effective from 1st June 2008.
• Statement c is correct: CST was fundamentally an origin-based tax (collected and retained by the exporting origin state) and was non-rebatable (did not offer input tax credit), causing tax cascading.
• Therefore, all statements (a, b, and c) are correct.
• Key Takeaway: CST (1956) is an origin-based, non-rebatable interstate sales tax reduced from 3% to 2% in June 2008 (All of the above are correct).