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Central Sales Tax Act, 1956 Complete Act - Bare Act

StateCentral Government
Year
Act Info:
Preamble1 - CENTRAL SALES TAX Act, 1956
Chapter I
Section1 - Short title extent and commencement
Section2 - Definitions
Chapter II
Section3 - When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
Section4 - When is a sale or purchase of goods said to take place outside a State
Section5 - When is a sale or purchase of goods said to take place in the course of import or export
Chapter III
Section6 - Liability to tax on inter-State sales
Section6A - Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale
Section7 - Registration of dealers
Section8 - Rates of tax on sales in the course of inter-State trade or commerce
Section8A - Determination of turnover
Section9 - Levy and collection of tax and penalties
Section9A - Collection of tax to be only by registered dealers
Section9B - Rounding off of tax, etc
Section10 - Penalties
Section10A - Imposition of penalty in lieu of prosecution
Section11 - Cognizance of offences
Section12 - Indemnity
Section13 - Power to make rules
Chapter IV
Section14 - Certain goods to be of special importance in inter-State trade or commerce
Section15 - Restrictions and conditions in regard to tax on sales or purchases of declared goods within a State
ChapterV - LIABILITY IN SPECIAL CASES
Section16 - Definitions
Section17 - Company in liquidation
Section18 - Liability of directors of private company in liquidation
Chapter VA
Section18A - Appeals to highest appellate authority of State
Chapter VI
Section19 - Central Sales Tax Appellate Authority
Section19A - Vacancies, etc., not to invalidate proceedings
Section20 - Appeals
Section21 - Procedure on receipt of application
Section22 - Poweres of the Authority
Section23 - Procedure of Authority
Section24 - Authority for Advance Rulings to function as Authority under this Act
Section25 - Transfer of pending proceedings
Section26 - Applicability of order passed
Amending Act1 - THE CENTRAL SALES TAX (AMENDMENT) ACT, 2001
Amending Act2 - CENTRAL SALES TAX (AMENDMENT) ACT, 2005


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