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The Central Sales Tax Act, 1956

Central

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.

Act number
74 of 1956
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
21 Oct 1956

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

33 sections

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