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The Central Sales Tax Act, 1956

[Act No. 74 of 1956]1

[21st December, 1956.]

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.

BE it enacted by Parliament in the Seventh Year of the Republic of India as follows:-

1. The Act has been extended to Goa, Daman and Diu (with modifications) by Reg. 12 of 1962, section 3 and Sch., (w.e.f. 21-1-1963) to Kohima and Mokokchung districts of Nagaland (as in force on 5-8-1971) by Act 61 of 1972, section 14 (1) (w.e.f. 30-11-1972). The amendments made to the Act 61 of 1972, came into force in the said districts (w.e.f. 1-4-1973) [vide section 14(2), ibid]:

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