The Central Sales Tax Act, 1956
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.
| Act number | 74 of 1956 |
|---|---|
| Enacted | 1956-10-21 |
| In force from | 1957-01-05 |
| Ministry | Ministry of Finance |
| Department | Department of Revenue |
| Sections | 33 |
| Section text held | Registry entry; certified PDF held |
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Questions this page answers
When did the The Central Sales Tax Act, 1956 come into force?
It came into force on 1957-01-05, having been enacted on 1956-10-21.
Which ministry administers it?
The Ministry of Finance (Department of Revenue).
Trijya holds a hash-verified copy of the official PDF of this Act; retrieval is available to API customers. Document archive.
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