CENTRAL SALES TAX ACT, 1956

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S.1 Short title, extent and commencement

S.2 Definitions

S.3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce

S.4 When is a sale or purchase of goods said to take place outside a State

S.5 When is a sale or purchase of goods said to take place in the course of import or export

S.6 Liability to tax on inter-State sales

S.6(a) Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale

S.7 Registration of dealers

S.8 Rates of tax on sales in the course of inter-State trade or commerce

S.8(a) Determination of turnover

S.9 Levy and collection of tax and penalties

S.9(a) Collection of tax to be only by registered dealers

S.9(b) Rounding off of tax, etc .

S.10 Penalties

S.10(a) Imposition of penalty in lieu of prosecution

S.11 Cognizance of offences

S.12 Indemnity

S.13 Power to make rules

S.14 Certain goods to be of special importance in inter-State trade or commerce

S.15 Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State

S.16 Definitions

S.17 Company in liquidation

S.18 Liability of directors of private company in liquidation

S.19 Central Sales Tax Appellate Authority

S.19(a) Vacancies, etc., not to invalidate proceedings

S.20 Appeals

S.21 Procedure on receipt of application

S.22 Powers of the Authority

S.23 Procedure of Authority

S.24 Authority for Advance Rulings to function as Authority under this Act

S.25 Transfer of pending proceedings

S.26 Applicability of order passed

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