What are the objectives of central sales tax?

The objectives of central sales tax (CST) primarily include generating revenue for the central government, ensuring a fair and uniform taxation structure across states, and preventing tax cascading by allowing input tax credits. CST aims to promote inter-state trade by simplifying the tax process and minimizing compliance burdens on businesses. Additionally, it seeks to maintain a level playing field among various businesses and protect the interests of consumers by regulating tax practices.