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 23: Procedure of Authority.
    1[23. Procedure of Authority.--The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure 2[in all matters, including stay of recovery of any demand] arising out of the exercise of powers under this Act.]
Notes:
1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by Act 32 of 2003, s. 165, for "in all matters" (w.e.f. 14-5-2003).
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