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Central Sales Tax

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

Central Sales Tax Act, 1956

Chapter: I
Preliminary
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	:	Omitted
Section 15	:	Omitted
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
APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE
Section 18A	:	APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE
Chapter: VI
Chapter VI
Section 19	:	Customs, Excise and Service Tax Appellate Tribunal to function as Authority under this Act.
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 (Omitted)
Section 25	:	Transfer of pending proceedings
Section 26	:	Applicability of order passed

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