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(1) This Act may be called the Central Sales Tax Act,
1956.
(2) It extends to the whole of India 1***
(3) It shall come into force on such date2
as the Central Government may, by notification in the
Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
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1. The words "except the State of Jammu and Kashmir" omitted by Act 5 of 1958, s. 2 (w.e.f. 1-10-1958).
2. 5th January, 1957, all sections except section 15, vide notification No. S.R.O. 78, dated 4th January, 1957, Gazette of India, Extra. 1957, Pt. II, Section 3, p.57; and section 15 with effect from 1st October, 1958, vide G.S.R. 897, dated 23rd September, 1958, Gazette of India, Extra. 1958, Pt. II, Section 3 (i), p. 476