BACK


CENTRAL SALES TAX ACT AND RULES
Select a section / rule   
Select Act or Rule
 
The Central Sales Tax Act, 1956 The Central Sales Tax (Registration & Turnover) Rules, 1957 The Central Sales Tax (Uttar Pradesh) Rules, 1957       


1. Short title, extent and commencement 2. Definitions 3. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce 4. When is a sale or purchase of goods said to take place outside a State 5. When is a sale or purchase of goods said to take place in the course of import or export 6. Liability to tax on inter-state sales 6-A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale 7. Registration of dealers 8. Rates of tax on sales in the course of inter-State trade or commerce 8-A. Determination of turnover 9. Levy and collection of tax and penalties 9-A. Collection of tax to be only by registered dealers 9-B. Rounding off of tax, etc 10. Penalties 10-A. Imposition of penalty in lieu of prosecution 11.Cognizance of offences 12. Indemnity 13. Power to make rules 14. Certain goods to be of special importance in inter-State trade or commerce 15. Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State 16. Definitions 17. Company in liquidation 18. Liability of directors of private company in liquidation 19. Central Sales Tax Appellate Authority 20. Appeals 21. Procedure on receipt of application 22. Powers of the Authority 23. Procedure of Authority 24. Authority for Advance Rulings to function as Authority under this Act 25. Transfer of pending proceedings 26. Applicability of order passed 18-A. Appeals to the highest appellate authority of State