Central Sales Tax Act,1956 |
Act No : 74 of 1956 |
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Contents of Act: |
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| SECTION( CHAP ) PRELIMINARY |
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| SECTION( 1. ) Short title, extent and commencement. |
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| SECTION( 2. ) Definitions. |
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| SECTION( CHAP ) FORMULATION OF PRINCIPLES FOR DETERMINING WHEN A SALE OR PURCHASE OFGOODS TAKES PLACE IN THE COURSE OF INTER-STATE TRADE OR COMMERCE OROUTSIDE A STATE OR IN THE COURSE OF IMPORT OR EXPORT. |
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| SECTION( 3. ) When is a sale or purchase of goods said to take place in the courseof inter-State trade or commerce. |
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| SECTION( 4. ) When is a sale or purchase of goods said to take place outside aState. |
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| SECTION( 5. ) When is a sale or purchase of goods said to take place in the courseof import or export. |
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| SECTION( CHAP ) INTER-STATE SALES TAX |
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| SECTION( 6. ) Liability to tax on inter-State sales. |
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| SECTION( 6A. ) Burden of proof, etc., in case of transfer of goods claimed otherwisethan by way of sale. |
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