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 of
commerce or outside a State or in the course of imports 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 of commerce and to
declare certain goods to be of special importance in inter-state 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:
Be it enacted by Parliament in Seventh Year of Republic of
India as follows:
Back
