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Central Sales Tax
Home Acts & Rules Central Sales Tax Act Central Sales Tax Act, 1956 Chapters List

Central Sales Tax Act, 1956

Chapter: I
Section 1 : Short title, extent and commencement.
Section 2 : Definitions
Chapter: 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
Section 3 : When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
Section 4 : When is a sale or purchase of goods said to take place outside a State
Section 5 : When is a sale or purchase of goods said to take place in the course of import or export
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
Chapter: IV
Goods of Special Importance in Inter-State Trade or Commerce
Section 14 : Certain goods to be of special importance in inter-State trade or commerce
Section 15 : Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State
Chapter: V
Liability in Special Cases
Section 16 : Definitions
Section 17 : Company in liquidation
Section 18 : Liability of directors of private company in liquidation
Chapter: VA
Chapter: VI
Chapter VI
Section 19 : Central Sales Tax Appellate Authority
Section 19A : Vacancies, etc., not to invalidate proceedings
Section 20 : Appeals
Section 21 : Procedure on receipt of application
Section 22 : Powers of the Authority
Section 23 : Procedure of Authority
Section 24 : Authority for Advance Rulings to function as Authority under this Act
Section 25 : Transfer of pending proceedings
Section 26 : Applicability of order passed
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