THE CENTRAL SALES TAX ACT, 1956
(ACT 74 OF 1956)
CHAPTER 1
PRELIMINARY
1. SHORT
TITLE, EXTENT AND COMMENCEMENT.
2. DEFINITIONS.
CHAPTER II
FORMULATION
OF PRINCIPLES FOR DETERMINING WHEN A
3. WHEN
IS A SALE OR PURCHASE OF GOODS SAID TO TAKEPLACE IN THE COURSE OF INTERSTATE
TRADE OR COMMERCE.
4. WHEN
IS A SALE OR PURCHASE OF GOODS SAID TO TAKEPLACE OUTSIDE A STATE.
5. WHEN
IS A SALE OR PURCHASE OF GOODS SAID TO TAKEPLACE IN THE COURSE OF IMPORT OR EXPORT.
CHAPTER III
INTER STATE SALES TAX
6. LIABILITY
TO TAX ON INTERSTATE SALES.
6A. BURDEN
OF PROOF, ETC., IN CASE OF TRANSFER OF GOODS CLAIMED OTHERWISE THAN BY WAY OF
SALE
8. RATES
OF TAX ON SALES IN THE COURSE OF INTER STATE TRADE OR COMMERCE
9. LEVY
AND COLLECTION OF TAX AND PENALTIES
9A. COLLECTION
OF TAX TO BE ONLY BY REGISTERED DEALERS
10. PENALTIES
10A. IMPOSITION
OF PENALTY IN LIEU OF PROSECUTION
12. INDEMNITY
CHAPTER
IV
GOODS OF SPECIAL IMPORTANCE IN INTER STATE
TRADE OR COMMERCE
14. CERTAIN
GOODS TO BE OF SPECIAL IMPORTANCE IN INTERSTATE 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. DEFINITION
18. LIABILITY
OF DIRECTORS OF PRIVATE COMPANY IN LIQUIDATION
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.
24. AUTHORITY
FOR ADVANCE RULINGS TO FUNCTION AS AUTHORITY UNDER THIS ACT.
25. TRANSFER
OF PENDING PROCEEDINGS.
26. APPLICABILITY
OF ORDER PASSED.