Act Number: 74

Act Name: The Central Sales Tax Act, 1956

Year: 1956

Enactment Date: 1956-10-21

Long Title: 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.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 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 date2 as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
Notes:
1. The words "except the State of Jammu and Kashmir" omitted by Act 5 of 1958, s. 2 (w.e.f. 1-10-1958).
2. 5th January, 1957, all sections except section 15, vide notification No. S.R.O. 78, dated 4th January, 1957, Gazette of India, Extra. 1957, Pt. II, Section 3, p.57; and section 15 with effect from 1st October, 1958, vide G.S.R. 897, dated 23rd September, 1958, Gazette of India, Extra. 1958, Pt. II, Section 3 (i), p. 476
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