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 26: Applicability of order passed.
    1[26. Applicability of order passed.-- An order passed by the Authority under this Chapter shall be binding on 2[each State Government concerned, the assessing authorities] and other authorities created by or under any law relating to general sales tax, in force for the time being in any State 3***.]
Notes:
1. Subs. by Act 3 of 2006, s. 7, for section 25 (w.e.f. 1-3-2006).
2. Subs. by Act 23 of 2004, s. 119, for "the assessing authorities" (w.e.f. 10-9-2004).
3. The words "or Union territory" omitted by Act 3 of 2006, s. 8 (w.e.f. 1-3-2006).
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