The Central Sales Tax Act,1956 (74 of 1965) (Bare Act)/ Universal Law Publishing

THE CENTRAL SALES TAX ACT, 1956
Amendments to the Central Sales Tax Act, 1956 (74 of 1956) by the Finance Act, 2010
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement
2. Definitions

CHAPTER II FORMULATION OF PRINQPLES 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 Liability to tax on inter-State sales Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale Registration of dealers Rates of tax on sales in the course of inter-State trade or commerce
Determination of turnover Levy and collection of tax and penalties 9A. Collection of tax to be only by registered dealers 93. Rounding off of tax, etc. . •
10. Penalties IDA. Imposition of penalty in lieu of prosecution . . 11. Cognizance of offences 12. Indemnity
13. Power to make rides

CHAPTER IV
GOODS OF SPECIAL IMPORTANCE IN INTER-STATE
TRADE OR COMMERCE 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
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CHAPTER V
LIABILITY IN SPEQAL CASES
16. Definitions 17. Company iji liquidation 18. Liability of directors of private company in liquidation
CHAPTER VA
APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE ISA. 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 tire Authority . . • 23. Procedure of Authority 24. Autlrority 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
Rules

Certificate of registration
Amendment or cancellation of certificate of registration
Determination of turnover
Frescription of goods for certain purposes
FORMS FORM A.—Application for registration under section 7(l)/7{2) of the Central Sales Tax Act, 1956 FORM B.—Certificate of registration FORM C.—Form of Declaration FORM D. Form of Certificate for Making Government Purchases FORM E I. Certificate under sub-section (2) of section 6 FORM E n. Certificate under sub-section (2) of section 6 FORM F.—Form of declaration to be issued by the transferee . FORM G. Form of Indemiuty Bond FORM H.—Certificate of export FORM l.—lDeclaration for the purpose of subsection (8) of section 8 of ' ■ tlie Central Sales Tax Act, 1956—See rule 12(11)] FORM J.-Form of certificate for claiming exemption under section 6(4)