Amendment status not verified — confirm the current text below against the official source.
The Act has been extended to Goa, Daman and Diu (with modifications) by Reg. 12 of 1962, Sec. 3 and Schedule ; to Kohima and Mokokchung districts of Nagaland (as in force on 5th August, 1971) by Act 61 of 1972, Sec. 14(1) (w.e.f. 30th November, 1972). The amendments made to the Act by Act 61 of 1972 came into force in the said districts (w.e.f. 1st April, 1973) vide Sec. 14 (2); ibid. (1) 2 CENTRAL SALES-TAX ACT, 1956 SECTION 1 govern the scheme of the detailed legislation on the three inter-related subjects: (f) The Central Government should authorise the State Governments to impose on behalf of the Central Government tax on the sale or purchase of goods in the course of inter-States trade or commerce. The Central legislation should also delegate to the States the Central Government's power to levy and collect the tax and for this purpose prescribe the same system of registration, assessment, etc., as prevails in the States concerned under their own sales tax system. (ii) An important aspect of the Central legislation will be concerned with the definition of the local sales, for the purpose of defining in detail the relative jurisdiction, firstly of the Union and the States, and secondly of the States inter se. It is therefore, necessary that the law should define clearly, with specific reference to sales tax the circumstances in which a sale or purchase becomes taxable by a particular State and no other. It should also define for the purpose of the constitutional restrictions on the State's power to impose a tax under Item 54 of the State list, when a sale or purchase of goods may be said to take place : (a) in the course of export out of India, (b) in the course of import into India, and (c) in the course of inter-State trade or commerce. (iii) The Central legislation should provide for the declaration of certain commodities which are in the nature of raw materials and of special importance in inter-State trade or commerce and lay down the restrictions and conditions as to the rate, system of levy and other incidents of tax subject to which the States may impose tax on the sale or purchase thereof.