The CENTRAL SALES TAX ACT, 1956

PRELIMINARY

Section 1 — Short title, extent and commencement.

(1) This Act may be called the Central Sales Tax Act, 1956.

(2) It extends to the whole of India [Omitted]

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.

Browse all 33 sections
  1. 1.Short title, extent and commencement.
  2. 2.Definitions.
  3. 3.When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce.
  4. 4.When is a sale or purchase of goods said to take place outside a State.
  5. 5.When is a sale or purchase of goods said to take place in the course of import or export.
  6. 6.Liability to tax on inter-State sales.
  7. 6A.Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.
  8. 7.Registration of dealers.
  9. 8.Rates of tax on sales in the course of inter-State trade or commerce.
  10. 8A.Determination of turnover.
  11. 9.Levy and collection of tax and penalties.
  12. 9A.Collection of tax to be only by registered dealers.
  13. 9B.Rounding off of tax, etc.
  14. 10.Penalties.
  15. 10A.Imposition of penalty in lieu of prosecution.
  16. 11.Cognizance of offences.
  17. 12.Indemnity.
  18. 13.Power to make rules.
  19. 14.[Omitted.].
  20. 15.[Omitted.].
  21. 16.Definitions.
  22. 17.Company in liquidation.
  23. 18.Liability of directors of private company in liquidation.
  24. 18A.Appeals to highest appellate authority of State.
  25. 19.Central Sales Tax Appellate Authority.
  26. 19A.Vacancies, etc., not to invalidate proceedings.
  27. 20.Appeals.
  28. 21.Procedure on receipt of application.
  29. 22.Poweres of the Authority.
  30. 23.Procedure of Authority.
  31. 24.Authority for Advance Ruilings to function as Authority under this Act.
  32. 25.Transfer of pending proceedings.
  33. 26.Applicability of order passed.