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Sales Tax officer Study materials Part II- Central sales Tax Act 1956
(Act 74 of 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:
CHAPTER I
PRELIMINARY
1. SHORT TITLE EXTENT AND COMMENCEMENT
(1) This Act may be called the Central Sales Tax Act, 1956
(2) It extends to the whole of India 1[***]
(3)It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
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