Central Sales Tax
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Central Sales Tax, 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 9
Determination of Turnover 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
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 9
Determination of Turnover 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
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