The Central Sales Tax Act, 1956
Central Act · Act 74 of 195632 provisions29 citing judgments
The enactment
| Long title | An Act to formulate 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 into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. |
|---|---|
| Type | Act |
| Citation | Act 74 of 1956 |
| Year | 1956 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 32 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement.
- Section 2 Definitions.3 citing judgments
- Section 3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce.1 citing judgment
- Section 4 When is a sale or purchase of goods said to take place outside a State.3 citing judgments
- Section 5 When is a sale or purchase of goods said to take place in the course of import or export.3 citing judgments
- 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.2 citing judgments
- Section 8 Rates of tax on sales in the course of inter-State trade or commerce.3 citing judgments
- Section 8A Determination of turnover.
- Section 9 Levy and collection of tax and penalties.3 citing judgments
- Section 9A Collection of tax to be only by registered dealers.
- Section 9B Rounding off of tax, etc.
- Section 10 Penalties.1 citing judgment
- Section 10A Imposition of penalty in lieu of prosecution.
- Section 11 Cognizance of offences.
- Section 12 Indemnity.
- Section 13 Power to make rules.1 citing judgment
- Section 14 [Omitted.].5 citing judgments
- Section 16 Definitions.
- Section 17 Company in liquidation.1 citing judgment
- 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.1 citing judgment
- Section 22 Poweres of the Authority.1 citing judgment
- 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.1 citing judgment
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