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Contents
The Central Sales Tax Act, 1956
Amendment to the Central Sales Tax Act, 1956 ( 74 of 1956) by the Finance Act,2011
Chapter I - Preliminary
1. Short title, extent and commencement
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
3. When is a sale or purchase of goods said to take place in the course of inter-State trade or
commence
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
Chapter 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. Rate 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
Chapter IV - Good 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 sale or purchase of declared goods within a State
Chapter V - Liability in Special Cases
16. Definitions
17. Company in liquidations
18. Liability of directors of private company in liquidation
Chapter V A - Appeals to the Highest Appellate Authority of the State
18A. Appeals to highest appellate authority of state
Chapter VI - Authority to Settle Disputes in course of inter-state trade or commerce
19. Central Sales Tax Appellate Authority
19A. Vacancies, etc. not to invalidate proceedings
20. Appeals
21. Procedure on receipt of application
22. Powers of the Authority
23. Procedure of Authority
24. Authority for Advace Rulings to function as Authority under this Act.
25. Transfer of pending proceedings
26. Applicability of order passed.
The Central Sales Tax (Registration and Turnover) Rules, 1957
Rule 1 - 14
Form A - J
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