CENTRAL SALES TAX ACT (C.S.T. Act) (1956)

Sr. No

Section Number

Section Name

P.No.

CHAPTER I

PRELIMINARY

1. Short tile, 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 interstate trade or commerce

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. Rates 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

10. Penalties

11. Cognizance of offences

12. Indemnity

13. Power to make rules

CHAPTER IV

GOODS 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 ¹¹⁸

LIABILITY IN SPECIAL CASES

16. Liability in special cases: Definitions

17. Company in liquidation

18. Liability of directors of private company in liquidation

¹¹⁹CHAPTER VI

Authority to settle disputes in course of inter-state trade or commerce

19. Central Sales Tax Appellate Authority

20. Appeals

21. Procedure on receipt of application

22. Powers of the Authority

23. Procedure of Authority

24. The Authority for Advance Rulings

25. Transfer of pending proceedings

26. Applicability of order passed