Laws - Central Sales Tax, 1956

Central Sales Tax, 1956

(Act No. 74 to 1956)

CONTENTS
Sections	Particulars
s	Preamble
s	s
1	Short title, Extent and Commencement
2	Definitions
3	When is a Sale or Purchase of goods said to take place in the course of Inter-State Trade or Commerce
4	When is a Sale for Purchase of goods said to take place outside a State
5	When is a Sale or Purchase of goods said to take place in the course of Import or Export
6	Liability to Tax on Inter-State Sales
6A	Burden of Proof, Etc., in case of transfer of goods claimed otherwise than by of sale
7	Registration of Dealers
8	Rates of Tax on Sales in the course of Inter-State Trade or Commerce
8A	Determination of Turnover
9	Levy and Collection of Tax and Penalties
9A	Collection of Tax to be only by registered dealers
9B	Rounding off of Tax, Etc.
10	Penalties
10A	Imposition of Penalty in Lieu of Prosecution
11	Cognizance of Offences
12	Indemnity
13	Power to make rules
14	Certain Goods to be of Special Importance in Inter-State trade or commerce
15	Restrictions and Conditions in regard to Tax on Sale or Purchase of declared goods within a State
16	Definitions
17	Company in Liquidation
18	Liability of Directors of Private Company in Liquidation