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Central Sales Tax

Home Acts & Rules Central Sales Tax Act Central Sales Tax Act, 1956 Chapter III = Inter-State Sales Tax Chapters List This

Inter-State Sales Tax - Central Sales Tax Act, 1956

Chapter: III
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

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