Parliament of India 21 October 1956, Act 74 of 1956 (The Central Sales Tax Act, 1956)

Also known as

India · · · 21-10-1956

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

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 ¹***
(3) It shall come into force on such date² as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.

¹. The words "except the State of Jammu and Kashmir" omitted by Act 5 of 1958, s. 2 (w.e.f.

Read the full text

This document is published by indiacode.gov.in.

Moonlit adds the citation network, article-level links and cross-references, which are available to search for free.