The Central Sales Tax Act, 1956 — Bare Act, All Sections & Free PDF
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Overview
An Act to formulate 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 into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.
Sections (Showing 1 to 10 of 33)
Section 1 to Section 8A (10 Sections)
Short title, extent and commencement.
(1) This Act may be called the Central Sales Tax Act, 1956. (2) It extends to the whole of India 1 *** (3) It shall come into force on such date 2 as the Central Government may, by...
Definitions.
In this Act, unless the context otherwise requires,-- (a) "appropriate State" means-- (i) in relation to a dealer who has one or more places of business situate in the same State, ...
When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce.
A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase-- (a) occasions the movement of goods from one Stat...
When is a sale or purchase of goods said to take place outside a State.
(1) Subject to the provisions contained in section 3, when a sale or purchase of goods is determined in accordance with sub-section (2) to take place inside a State, such sale or p...
When is a sale or purchase of goods said to take place in the course of import or export.
(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions s...
Liability to tax on inter-State sales.
1 [(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette...
Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.
1 [6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.-- (1) Where any dealer claims that he is not liable to pay tax under this Act, in ...
Registration of dealers.
(1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authorit...
Rates of tax on sales in the course of inter-State trade or commerce.
1 [ 2 [(1) Every dealer, who in the course of inter-State trade or commence, sells to a registered dealer goods of the description referred to in sub-section (3) , shall be liable ...
Determination of turnover.
1 [8A. Determination of turnover.-- (1) In determining the turnover of a dealer for the purposes of this Act, the following deductions shall be made from the aggregate of the sale ...
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Disclaimer: This bare act is reproduced for general informational and reference purposes only and does not constitute legal advice. Always verify provisions against the latest official gazette and consult a qualified advocate before relying on any section.