Section 5, Central Sales Tax Act, 1956 [S1D-RFM]

As at 7 September 2026. In force from 8 March 1957 by S.O. 3341(E) [N11-MTR].

In Central Sales Tax Act, 1956 [A10-F62]. This text from 8 March 1957. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 5, Central Sales Tax Act, 1956 [S1D-RFM]. Machine: S1D-RFM.

5. Prohibition of the manufacture of goods without licence.—No person shall undertake the manufacture of goods except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the manufacture of goods undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (1)

goods: Section 2, Central Sales Tax Act, 1956 [S1DRCJ] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Section 40, Central Sales Tax Act, 1956 [S1D-SJF], 23 August 1956, Band A. "section 5".

Not held (0)

none

Duties published under this section (0)

none