CENTRAL SALES TAX ACT (C.S.T.
ACT) (1956)
CHAPTER
I
PRILIMINARY
NO. SECTION NAME
1. SHORT TILE, EXTENT AND COMMENCEMENT
2. DEFINITIONS
CHAPTER
II
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 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 INTERSTATE TRADE OR COMMERCE
9. LEVY
AND COLLECTION OF TAX AND PENALTIES
S.9A. COLLECTION
OF TAX TO BE ONLY BY REGISTERED DEALERS.
S.10A. IMPOSITION
OF PENALTY IN LIEU OF PROSECUTION.
GOODS OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR
COMMERCE.
14. CERTAIN
GOODS TO BE OF SPECIAL IMPORTANCE IN INTERSTATE TRADE OR COMMERCE
16. LIABILITY
IN SPECIAL CASES : DEFINATIONS
18. LIABILITY
OF DIRECTORS OF PRIVATE COMPANY IN LIQUIDATION
AUTHORITY TO SETLE DISPUTES IN COURSE OF
19. CENTRAL
SALES TAX APPELLATE AUTHORITY
21. PROCEDURE
ON RECEIPT OF APPLICATION
24. THE
AUTHORITY FOR ADVANCE RULINGS
25. TRANSFER
OF PENDING PROCEEDINGS