The objectives of CST act as stated in preamble of the CST act are:-
To formulate principles for determining
a)when a sale or purchase takes place in the course of interstate trade or commerce.
b) When a sale or purchase takes place outside a state
c) When a sale or purchase takes place in the course of imports into or export from india.
To provide for levy,collection and distribution of taxes on sales of goods in the course of interstate trade or commerce.
To declare certain goods to be of special importance in interstate trade or commerce and specify the restrictions and conditions to which state laws imposing taxes on sale or purchase of such goods of special importance called as declared goods shall be subject.
