Central Sales Tax Act, 1956

An Act to formulate 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 into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.

Act number

Act 74 of 1956

Year

1956

Enacted on

21-10-1956

In force from

05-01-1957

Jurisdiction

Central Act (India)

Subjects

Taxation

Read the full text of Central Sales Tax Act, 1956 section by section on LawLens.

Official source: India Code