In force
The Central Sales Tax Act, 1956
21 sections · As amended up to 2026-08
Sections
- I — PRELIMINARY
- 1The Act has been extended to Goa, Daman and Diu (with modifications) by Reg. 12 of 1962, section 3 a
- 2Definitions
- 35th January, 1957, all sections except section 15, vide notification No. S.R.O. 78, dated 4th Janu
- IV — GOODS OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR COMMERCE
- 4Proviso to sub-section (2) omitted by Act 14 of 2010, s. 82 (w.e.f. 8-5-2010)
- II — FORMULATION OF PRINCIPLES FOR DETERMINING WHEN A SALE OR PURCHASE OF GOODS TAKES PLACE IN
- 5When is a sale or purchase of goods said to take place in the course of import or export
- III — INTER-STATE SALES TAX
- 6Liability to tax on inter-State sales
- 7Registration of dealers
- 8Rates of tax on sales in the course of inter-State trade or commerce
- 10Penalties
- 11Cognizance of offences
- 12Indemnity
- 13Power to make rules
- IV — GOODS OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR COMMERCE
- 16Definitions
- 18Liability of directors of private company in liquidation
- 18AAppeals to highest appellate authority of
- 19Central Sales Tax Appellate Authority
- 21Procedure on receipt of application
- 22Poweres of the Authority
- 23Procedure of Authority
- 24Authority for Advance Rulings to function as Authority under this Act
- 26Applicability of order passed