Section 1:
Short title and commencement.
(1) This Act may be called the Central Sales Tax (Amendment)
Act, 1972.
(2) This section and sub-section (1) of section 14 shall come into force at once and the remaining
provisions of this Act shall come into force on such date1
as the Central Government may, by notification
in the Official Gazette, appoint.
Notes:
1. 1st April, 1973, vide notification No. G.S.R. 55(E), dated 9th February, 1973, see Gazette of India, Extraordinary, Part II,
sec. 3(i).