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The Central Sales Tax Act, 1956

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.

English PDF

Act Details

Act Number:

74

Act Year:

1956

Location:

Chhattisgarh

Enactment Date:

10/21/1956

Enforcement Date:

05-01-1957

Department:

Department of COMMERCIAL TAX

All Section List

PRELIMINARY

Section 1 to Section 2

Section 1

Short title, extent and commencement.

Section 2

Definitions.

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 to Section 5

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.

INTER-STATE SALES TAX

Section 6 to Section 13

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.

GOODS OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR COMMERCE

Section 14 to Section 15

Section 14

[Omitted.].

Section 15

[Omitted.].

LIABILITY IN SPECIAL CASES

Section 16 to Section 18

Section 16

Definitions.

Section 17

Company in liquidation.

Section 18

Liability of directors of private company in liquidation.

APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE

Section 18A

Section 18A

Appeals to highest appellate authority of State.

AUTHORITY TO SETTLE DISPUTES IN COURSE OF INTER -STATE TRADE OR COMMERCE

Section 19 to Section 26

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

Poweres of the Authority.

Section 23

Procedure of Authority.

Section 24

Authority for Advance Ruilings to function as Authority under this Act.

Section 25

Transfer of pending proceedings.

Section 26

Applicability of order passed.
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