The Central Sales Tax Act, 1956
chandigarh · 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. 7Registration of dealers
- S. 8Rates of tax on sales in the course of inter-State trade or commerce
- S. 10Penalties
- S. 11Cognizance of offences
- S. 12Indemnity
- S. 13Power to make rules
- S. 14Certain goods to be of special importance in inter-State trade or commerce
- S. 16Definitions
- S. 17Company in liquidation
- S. 18Liability of directors of private company in liquidation
- S. 19Central Sales Tax Appellate Authority
- S. 20Appeals
- S. 21Procedure on receipt of application
- S. 22Powers of the Authority
- S. 26Applicability of order passed