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The Central Sales Tax Act, 1956
THE CENTRAL SALES TAX ACT, 1956.
ACT NO. 74 OF 1956.
[21st December, 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.
Sections:
- CHAPTER I Preliminary
- 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.
- CHAPTER III Inter-state sales tax
- CHAPTER IV Goods of special importance in inter-state trade or commerce
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