Explanation:

• The Central Sales Tax (CST) is a levy of tax on sales, which are effected in the course of inter-State trade or commerce.According to the Constitution of India, no State can levy sales tax on any sales or purchase of goods that takes place in the course of interstate trade or commerce. Only parliament can levy tax on such transaction.  The central sales tax is an indirect tax on consumers.
• CST is payable in the state where the goods are sold and movement commences. The tax collected is retained by the state in which the tax is collected. CST is administered by Sales Tax authorities of each state. Thus, the State Government Sales Tax officer who assesses and collects local (state) sales tax also assesses and collects CST.