Central Sales Tax Act, 1956


Section
Section Title
  Preamble
  1 Short title, Extent and Commencement View Judgements
  2 Definitions View Judgements
  3 When is a Sale or Purchase of goods said to take place in the course of Inter-State Trade or Commerce View Judgements
  4 When is a Sale for Purchase of goods said to take place outside a State View Judgements
  5 When is a Sale or Purchase of goods said to take place in the course of Import or Export View Judgements
  6 Liability to Tax on Inter-State Sales View Judgements
  6A Burden of Proof, Etc., in case of transfer of goods claimed otherwise than by of sale View Judgements
  7 Registration of Dealers View Judgements
  8 Rates of Tax on Sales in the course of Inter-State Trade or Commerce View Judgements
  8A Determination of Turnover View Judgements
  9 Levy and Collection of Tax and Penalties View Judgements
  9A Collection of Tax to be only by registered dealers View Judgements
  9B Rounding off of Tax, Etc. View Judgements
  10 Penalties View Judgements
  10A Imposition of Penalty in Lieu of Prosecution View Judgements
  11 Cognizance of Offences View Judgements
  12 Indemnity View Judgements
  13 Power to make rules View Judgements
  14 Certain Goods to be of Special Importance in Inter-State trade or commerce View Judgements
  15 Restrictions and Conditions in regard to Tax on Sale or Purchase of declared goods within a State View Judgements
  16 Definitions View Judgements
  17 Company in Liquidation View Judgements
  18 Liability of Directors of Private Company in Liquidation View Judgements



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