The Central Sales Tax Act
An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.1956
List of Chapters & Sections
All sections
1Short title, extent and commencement2Definitions3When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce4When is a sale or purchase of goods said to take place outside a State5When is a sale or purchase of goods said to take place in the course of import or export6Liability to tax on inter-State sales6ABurden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale7Registration of dealers8Rates of tax on sales in the course of inter-State trade or commerce8ADetermination of turnover9Levy and collection of tax and penalties9ACollection of tax to be only by registered dealers9BRounding off of tax, etc10Penalties10AImposition of penalty in lieu of prosecution11Cognizance of offences12Indemnity13Power to make rules14[Omitted.]15[Omitted.]16Definitions17Company in liquidation18Liability of directors of private company in liquidation18AAppeals to highest appellate authority of State19Central Sales Tax Appellate Authority19AVacancies, etc., not to invalidate proceedings20Appeals21Procedure on receipt of application22Poweres of the Authority23Procedure of Authority24Authority for Advance Ruilings to function as Authority under this Act25Transfer of pending proceedings26Applicability of order passed