The Central Sales Tax Act, 1956
[Act No. 74 of 1956]
[21st December, 1956.]
| Contents |
| Title |
Central Sales Tax Act, 1956 |
| Sections |
Particulars |
| Chapter I |
Preliminary |
| 1. |
Short title, extent and commencement |
| 2. |
Definitions |
| Chapter II |
Formulation of Principles for Determining when a Sale or Purchase of Goods Takes Placei The Course of Inter-State Tradeo Commerce or Outside a State or in The Course of Import or Export |
| 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 |
| Chapter III |
Inter-State Sales Tax |
| 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 |
| Chapter IV |
Goods of Special Importance in Inter-State Trade or Commerce |
| 14. |
[Certain goods to be of special importance in inter-State trade or commerce.] Omitted by the Taxation Laws (Amendment) Act, 2017 (18 of 2017), s. 14 (w.e.f. 1-7-2017). |
| 15. |
[Restrictions and conditions in regard to tax on sales or purchases of declared goods.] Omitted by s. 15, ibid. (w.e.f. 1-7-2017). |
| Chapter V |
Liability in Special Cases |
| 16. |
Definitions |
| 17. |
Company in liquidation |
| 18. |
Liability of directors of private company in liquidation |
| Chapter VA |
Appeals to The Highest Appellate Authority of The State |
| 18A. |
Appeals to highest appellate authority of State |
| Chapter VI |
Authority to Settle Disputes in Curse Of Inter-State Trade or Commerce |
| 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 |
