THE CENTRAL SALES TAX ACT, 1956

ACT NO. 74 OF 1956 · Enacted [21st December, 1956.] · 33 sections

PRELIMINARY

Section 1.Short title, extent and commencement.

Section 2.Definitions.

FORMULATION OF 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 OR EXPORT

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.

INTER-STATE SALES TAX

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.

GOODS OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR COMMERCE

Section 14.[Omitted.].

Section 15.[Omitted.].

LIABILITY IN SPECIAL CASES

Section 16.Definitions.

Section 17.Company in liquidation.

Section 18.Liability of directors of private company in liquidation.

APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE

Section 18A.Appeals to highest appellate authority of State.

AUTHORITY TO SETTLE DISPUTES IN CURSE OF INTER -STATE TRADE OR COMMERCE

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.