Central Sales Tax Act, 1956 [A10-F62]
As at 7 September 2026. In force from 8 March 1957 by S.O. 3341(E) [N11-MTR].
Sections (46)
Chapter I. PRELIMINARY
Chapter II. BOARD
Chapter III. REGULATION OF THE SUPPLY OF GOODS OR SERVICES
Chapter IV. REGULATION OF THE SUPPLY OF GOODS OR SERVICES
Chapter V. OFFENCES AND PENALTIES
Chapter VI. MISCELLANEOUS
Section 1. Short title, extent and commencement [S1D-RBW]
Section 2. Definitions [S1D-RCJ]
Section 3. Appointment of Board [S1D-RDG]
Section 4. Registration of exporters [S1D-REP]
Section 5. Prohibition of the manufacture of goods without licence [S1D-RFM]
Section 6. Grant of licence [S1D-RGF]
Section 7. Maintenance of records and furnishing of returns [S1D-RHD]
Section 8. Powers of proper officer [S1D-RJB]
Section 9. Power to issue directions [S1D-RK9]
Section 10. Power to exempt [S1D-RM7]
Section 11. Registration of registereds person [S1D-RN5]
Section 12. Prohibition of the supply of goods or services without licence [S1D-RP3]
Section 13. Grant of licence [S1D-RQ1]
Section 14. Maintenance of records and furnishing of returns [S1D-RRZ]
Section 15. Powers of proper officer [S1D-RSX]
Section 16. Power to issue directions [S1D-RTV]
Section 17. Power to exempt [S1D-RVS]
Section 18. Registration of importers [S1D-RWQ]
Section 19. Prohibition of the export of goods without licence [S1D-RXN]
Section 20. Grant of licence [S1D-RYK]
Section 21. Maintenance of records and furnishing of returns [S1D-RZH]
Section 22. Powers of proper officer [S1D-S0E]
Section 23. Power to issue directions [S1D-S1C]
Section 24. Power to exempt [S1D-S2A]
Section 25. Registration of manufacturers [S1D-S38]
Section 26. Prohibition of the supply of goods or services without licence [S1D-S46]
Section 27. Grant of licence [S1D-S54]
Section 28. Maintenance of records and furnishing of returns [S1D-S62]
Section 29. Powers of proper officer [S1D-S70]
Section 30. Power to issue directions [S1D-S8Y]
Section 31. Power to exempt [S1D-S9W]
Section 32. Registration of taxables person [S1D-SAT]
Section 33. Prohibition of the import of goods without licence [S1D-SBR]
Section 34. Grant of licence [S1D-SCP]
Section 35. Maintenance of records and furnishing of returns [S1D-SDM]
Section 36. Powers of proper officer [S1D-SEJ]
Section 37. Power to issue directions [S1D-SFG]
Section 38. Power to exempt [S1D-SGB]
Section 39. Registration of exporters [S1D-SH9]
Section 40. Penalty for contravention [S1D-SJF]
Section 41. Offences by companies [S1D-SKD]
Section 42. Appeal [S1D-SM3]
Section 43. Cognizance of offences [S1D-SN1]
Section 44. Protection of action taken in good faith [S1D-SP7]
Section 45. Power to make rules [S1D-SQ5]
Section 46. Power to remove difficulties [S1D-SRV]
Made under
No recital of a power is printed.
Acts on (0)
none
Acted on by (1)
Commences: Notification S.O. 3341(E), dated 23rd February, 1957 [N11-MTR], 8 March 1957. "shall come into force".
Not held (0)
none