LawgistThe Central Sales Tax Act
26Applicability of order passed
1[26. Applicability of order passed.-- An order passed by the Authority under this Chapter shall be binding on 2[each State Government concerned, the assessing authorities] and other authorities created by or under any law relating to general sales tax, in force for the time being in any State 3***.]
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1. Subs. by Act 3 of 2006, s. 7, for section 25 (w.e.f. 1-3-2006).
2. Subs. by Act 23 of 2004, s. 119, for "the assessing authorities" (w.e.f. 10-9-2004).
3. The words "or Union territory" omitted by Act 3 of 2006, s. 8 (w.e.f. 1-3-2006).
All sections
- 1 Short title, extent and commencement
- 2 Definitions
- 3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
- 4 When is a sale or purchase of goods said to take place outside a State
- 5 When is a sale or purchase of goods said to take place in the course of import or export
- 6 Liability to tax on inter-State sales
- 6A Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale
- 7 Registration of dealers
- 8 Rates of tax on sales in the course of inter-State trade or commerce
- 8A Determination of turnover
- 9 Levy and collection of tax and penalties
- 9A Collection of tax to be only by registered dealers
- 9B Rounding off of tax, etc
- 10 Penalties
- 10A Imposition of penalty in lieu of prosecution
- 11 Cognizance of offences
- 12 Indemnity
- 13 Power to make rules
- 14 [Omitted.]
- 15 [Omitted.]
- 16 Definitions
- 17 Company in liquidation
- 18 Liability of directors of private company in liquidation
- 18A Appeals to highest appellate authority of State
- 19 Central Sales Tax Appellate Authority
- 19A Vacancies, etc., not to invalidate proceedings
- 20 Appeals
- 21 Procedure on receipt of application
- 22 Poweres of the Authority
- 23 Procedure of Authority
- 24 Authority for Advance Ruilings to function as Authority under this Act
- 25 Transfer of pending proceedings
- 26 Applicability of order passed
