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Central Sales Tax Act, 1956

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THE CENTRAL SALES TAX ACT, 1956

Section|
Section Heading
  Chapter I - PRELIMINARY
 

01

Short title, extent and commencement

 

02

Definition

  Chapter II - FORMULATION OF 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 OR EXPORT
 

03

When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce

 

04

When is a sale or purchase of goods said to take place outside a State

 

05

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
 

06

Liability to tax on inter-State sales

 

06-A

Burden of proof etc., in the case of transfer of goods claimed otherwise than by way of sale

 

07

Registration of dealers

 

08

Rate of tax on sales in the course of inter-State trade or commerce

 

08-A

Determination of turnover

 

09

Levy and collection of tax and penalties

 

09-A

Collection of tax to be only by registered dealers

 

09-B

Rounding off of tax etc.

 

10

Penalties

 

10-A

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

 

15

Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State

  Chapter V - LIABILITY IN SPECIAL CASES
 

16

Definitions of companies in liquidation

 

17

Company in Liquidation

 

18

Liabilities of directors of private company in liquidation

  Chapter VI - AUTHORITY TO SETTLE DISPUTES IN COURSE 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

Powers of the Authority

 

23

Procedure of Authority

 

24

Authority for Advance Rulings to function as Authority under this Act

 

25

Transfer of pending proceedings

 

26

Applicability of order passed

     

 

   

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