Bare Acts

The Central Sales Tax Act, 1956

1956 · In force · synced 11 Oct 2026

Not yet verified with the latest version of the bare act.

I — PRELIMINARY

1.Short title extent and commencement 2.Definitions

II — 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

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 or 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

III — INTER-STATE SALES TAX

6.Liability to tax on inter-State sales 6A.Burden of proof, etc., in case of transfer of goods claimed otherwise than by way 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 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

IV — GOODS OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR COMMERCE

14.[Certain goods to be of special importance in inter-State trade or commerce.]15.[Restrictions and conditions in regard to tax on sales or purchases of declared goods.]16.Definitions 17.Company in liquidation 18.Liability of directors of private company in liquidation 18A.Appeals to highest appellate authority of State 19.Central Sales Tax Appellate Authority 19A.Vacancies, etc., not to invalidate proceedings 20.Appeals 21.Procedure on receipt of application 22.Poweres of the Authority 23.Procedure of Authority 24.Authority for Advance Rulings to function as Authority under this Act 25.Transfer of pending proceedings 26.Applicability of order passed

12356789A9B10A1113141517181919A21222425