The Central Sales Tax Act, 1956
Central · 1956
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce.
- S. 4When is a sale or purchase of goods said to take place outside a State.
- S. 5When is a sale or purchase of goods said to take place in the course of import or export.
- S. 6Liability to tax on inter-State sales.
- S. 6ABurden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.
- S. 7Registration of dealers.
- S. 8Rates of tax on sales in the course of inter-State trade or commerce.
- S. 8ADetermination of turnover.
- S. 9Levy and collection of tax and penalties.
- S. 9ACollection of tax to be only by registered dealers.
- S. 9BRounding off of tax, etc.
- S. 10Penalties.
- S. 10AImposition of penalty in lieu of prosecution.
- S. 11Cognizance of offences.
- S. 12Indemnity.
- S. 13Power to make rules.
- S. 14[Omitted.].
- S. 15[Omitted.].
- S. 16Definitions.
- S. 17Company in liquidation.
- S. 18Liability of directors of private company in liquidation.
- S. 18AAppeals to highest appellate authority of State.
- S. 19Central Sales Tax Appellate Authority.
- S. 19AVacancies, etc., not to invalidate proceedings.
- S. 20Appeals.
- S. 21Procedure on receipt of application.
- S. 22Poweres of the Authority.
- S. 23Procedure of Authority.
- S. 24Authority for Advance Ruilings to function as Authority under this Act.
- S. 25Transfer of pending proceedings.
- S. 26Applicability of order passed.