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Central Sales Tax Act, 1956

Central Sales Tax Act, 1956

  • ₹70.00

In Stock
  • Author(s): Bare Act
  • Edition: Current Year
  • Approx. Pages 72 +Contents
  • Format Paperback
  • Delivery Time Normally 7-9 working days

                                    as Amended by
        The Taxation Laws (Amendment) Act, 2017
                                      (18 of 2017)
                                            with
The Central Sales Tax (Registration and Turnover) Rules, 1957

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Contents
The Central Sales Tax Act, 1956
Amendments to the Central Sales Tax Act, 1956 ( 74 of 1956) by the Taxation Laws
(Amendment) Act, 2017 (18 of 2017)
Chapter I - Preliminary

1.     Short title, Extent and Commencement
2.     Definitions
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

3.     When is a Sale or Purchase of Goods said to take Place in the Course of Inter-State Trade
        or Commence
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
Chapter III - Inter-State Sales Tax
6.     Liability to Tax on Inter-State Sales
6A.  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
8A.   Determination of Turnover
9.     Levy and Collection of Tax and Penalties
9A.   Collection of Tax to be Only by Registered Dealers
9B.   Rounding off of Tax, Etc.
10.   Penalties
10A. Imposition of Penalty in Lieu of Prosecution
11.  Cognizance of Offences
12.   Indemnity
13.   Power to Make Rules 
Chapter IV - Good of  Special Importance in Inter-State Trade or Commerce
14.    [Omitted]
15.    [Omitted]
Chapter V - Liability in Special Cases
16.    Definitions
17.    Company  in Liquidations
18.    Liability of Directors of Private Company in Liquidation
Chapter VA - Appeals to the Highest Appellate Authority of the State
18A.  Appeals to Highest Appellate Authority of State
Chapter VI - Authority to Settle Disputes in Course of Inter-state Trade or Commerce
19.    Central Sales Tax Appellate Authority
19A.  Vacancies, etc. not to Invalidate Proceedings
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
The Central Sales Tax (Registration and Turnover) Rules, 1957
Rule 1 - 14
Form A - J
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