Central Sales Tax Act, 1956

Bare 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.

Act number
74 of 1956
Enacted
21 October 1956
Contents
33 sections · 8 chapters

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Contents

Chapter I — Preliminary

Chapter II — Formulation Of Principles For Determining When A Sale Or Purchase Of Goods Takes Place In The Course Of -State Trade Or Commerce Or Outside A State Or In The Course Of Import Or Export

Chapter III — Inter-State Sales Tax

Chapter IV — Goods Of Special Importance In Inter-State Trade Or Commerce

Chapter V — Liability In Special Cases

Chapter VA — Appeals To The Highest Appellate Authority Of The State

Chapter VI — Authority To Settle Disputes In Course Of Inter -State Trade Or Commerce

Sections