THE CENTRAL SALES TAX ACT, 1956

1956 · State unknown · central · act_text

Sections (183)

18A · . Appeals to highest appellate authority of State .

19A · Vacancies, etc., not to invalidate proceedings.

1 · Short title extent and commencement . — (1) This Act may be called the Central Sales Tax Act, 1956.

2 · Definitions . — In this Act, unless the context otherwise requires,—

1 · The Act has been extended to Goa, Daman and Diu (with modifications) by Reg. 12 of 1962, section 3 and Sch., (w.e.f. 21-11963) to Kohima and Mokokchung districts of Nagaland (as in force on 5-8-1971) by Act 61 of 1972, section 14 (1) (w.e.f. 30 -11 -1972). The amendments made to the Act 61 of 1972, came into force in the said districts (w.e.f. 1-4-1973) [vide section 14(2), ibid]:

2 · The words “except the State of Jammu and Kashmir” omitted by Act 5 of 1958, s. 2 (w.e.f. 1-10-1958).

3 · 5th January, 1957, all sections except section 15, vide notification No. S.R.O. 78, dated 4th January, 1957, Gazette of India, Extra. 1957, Pt. II, Section 3, p.57; and section 15 with effect from 1st October, 1958, vide G.S.R. 897, dated 23rd September, 1958, Gazette of India, Extra. 1958, Pt. II, Section 3 (i), p. 476.

4 · The words “one or more” omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).

5 · The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).

6 · Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).

1 · [(b) " dealer " means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes —

1 · Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).

2 · Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).

1 · [(d) " goods " means—

2 · [(dd) " place of business " includes —

3 · [(g) " sale " , with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes, —

1 · Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).

2 · Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).

3 · Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).

1 · [Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]

2 · [(i) " sales tax law " means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and " general sales tax law " means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]

4 · [(ja) " works contract " means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]

3 · When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce . —A —A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase—

5 · [Explanation 3 . —W —Where the gas sold or purchased and transported through a common carrier pipeline or any other common transport or distribution system becomes co-mingled and

1 · The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).

2 · Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).

3 · Subs. by Act 28 of 1969, s. 2, for “and determined in the prescribed manner” (w.e.f. 30-8-1969).

4 · Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).

5 · Ins. by Act 28 of 2016, s. 224 (w.e.f. 14-5-2016).

4 · When is a sale or purchase of goods said to take place outside a State . — (1) Subject to the provisions contained in section 3, when a sale or purchase of goods is determined in accordance with sub -section (2) to take place inside a State, such sale or purchase shall be deemed to have taken place outside all other States.

5 · When is a sale or purchase of goods said to take place in the course of import or export . — (1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India.

1 · [(3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export.]

2 · [(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the exporter to whom the goods are sold in a prescribed form obtained from the prescribed authority.

1 · Ins. by Act 103 of 1976, s. 3 (w.e.f. 1-4-1976).

2 · Ins. by Act 18 of 2005, s. 90 (w.e.f. 13-5-2005).

6 · . Liability to tax on inter-State sales . — 1 [(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales 2 [of goods other than electrical energy] effected by him in the course of inter -State trade or commerce during any year on and from the date so notified:

3 · [Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India.]

4 · [(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter -State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.]

5 · [(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected toy a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub -section (3) of section 8, shall be exempt from tax under this Act:

1 · Section 6 re -numbered as sub -section (1) thereof by Act 31 of 1958, s. 3 (w.e.f. 1-10-1958).

2 · Ins. by Act 61 of 1972, s. 2 (w.e.f. 1-4-1973).

3 · Ins. by Act 103 of 1976, s. 4 (w.e.f. 1-4-1973).

4 · Ins. by Act 28 of 1969, s. 3 (w.e.f. 30-8-1969).

5 · Subs. by Act 16 of 2007, s. 2, for sub-section (2) (w.e.f. 1-4-2007).

1 · [(3) Notwithstanding anything contained in this Act, if—

2 · [6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale. — (1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of dispatch of such goods 3 [ , and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale] .

5 · [(3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State.]

1 · Subs. by Act 16 of 2007, s. 2, for sub-section (3) (w.e.f. 1-4-2007).

2 · Ins. by Act 61 of 1972, s. 3 (w.e.f. 1-4-1973).

3 · Ins. by Act 20 of 2002, s. 151 (w.e.f. 13-05-2002).

4 · Subs. by Act 14 of 2010, s. 78, for certain words (w.e.f. 8-5-2010).

5 · Ins. by s. 78, ibid. (w.e.f. 8-5-2010).

7 · Registration of dealers.—(1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed .

1 · [(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be , may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed .

2 · [(2A) Where is appears necessary to the authority to whom an application is made under sub -section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub -section (1) of section 6A or 3 [sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]

2 · [(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub -section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub -section or sub -section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.

4 · [(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.

1 · Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).

2 · Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).

3 · Subs. by Act 16 of 2007, s. 3, for “clause (a) of sub-section (4) of section 8” (w.e.f. 1-4-2007).

4 · Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).

1 · [(4) A certificate of registration granted under this section may— y—

8 · Rates of tax on sales in the course of inter -State trade or commerce . — 3 [ 4 [(1) Every dealer, who in the course of inter -State trade or commence, sells to a registered dealer goods of the description referred to in sub -section (3), shall be liable to pay tax under this Act, which shall be three per cent . of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:

1 · Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).

2 · Subs. by Act 61 of 1972, s. 4, for " or has ceased to exist " (w.e.f. 1-4-1973).

3 · Subs. by Act 31 of 1958, s. 5, for sub-sections (1), (2), (3) and (4) (w.e.f. 1-10-1958).

4 · Subs. by Act 16 of 2007, s. 4, for sub-sections (1) and (2) (w.e.f. 1-4-2007).

5 · Sub -section (2A) omitted by Act 20 of 2002, s. 150 (w.e.f. 13-5-2002).

6 · Subs. by Act 16 of 2007, s. 4, for “The goods referred to in clauses (b) of sub-section (1)” (w.e.f. 1-4-2007).

7 · Cl. (a) omitted by Act 8 of 1963, s. 2 (w.e.f. 1-4-1963).

1 · [(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified under clause (d) of section 2;]

3 · [(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:

4 · [(5) Notwithstanding anything contained in this section, the State Government may , 5 [on the fulfillment of the requirements laid down in sub-section (4) by the dealer , ] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,—

7 · [(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special

1 · Subs. by Act 13 of 2021, s. 150, for clause (b) (w.e.f. 28-3-2021).

2 · The words, brackets and letter " clause (a) or " omitted by Act 8 of 1963, s. 150 (w.e.f. 1-4-1963) .

3 · Subs . by Act 16 of 2007, s. 4, for sub-section (4) (w.e.f. 1-4-2007).

4 · Subs. by Act 61 of 1972, s. 5, for sub-section (5) (w.e.f. 1-4-1973).

5 · Ins. by Act 20 of 2002, s. 152 (w.e.f. 13-5-2002).

6 · The words “or the Government” omitted by Act 16 of 2007, s. 4 (w.e.f. 1-4-2007).

7 · Subs. by Act 23 of 2004, s. 118, for sub-section (6) (w.e.f. 10-09-2004).

2 · [8A. Determination of turnover . — (1) In determining the turnover of a dealer for the purposes of this Act, the following deductions shall be made from the aggregate of the sale prices, namely:—

100 · plus rate of tax

3 · [ 4 [9. Levy and collection of tax and penalties. — (1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced:

1 · Subs. by Act 23 of 2004, s. 118, for certain words (w.e.f. 10-9-2004).

2 · Ins. by Act 28 of 1969, s. 5 (retrospectively).

3 · Subs. by Act 31 of 1958, s. 6, for the original section 9 (w.e.f. 1-10-1958).

4 · Subs. by Act 28 of 1969, s. 6, for section 9 (retrospectively).

1 · [Provided that, in the case of a sale of goods during their movement from one State of another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub -section (2) of section 6, the tax shall be levied and collected—

5 · [(2A) All the 6 [provisions relating to offences, interest and penalties] (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in section 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law.]

7 · [(2B) If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax law.]

1 · The proviso subs. by Act 103 of 1976, s. 6 (w.e.f. 7-9-1976).

2 · Subs. by Act 16 of 2007, s. 5 , for " clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).

3 · Subs. by Act 10 of 2000, s. 119, for “penalty” (w.e.f. 12-5-2000).

4 · Subs. by Act 61 of 1972, s. 6, for " refunds, penalties " (w.e.f. 1-4-1973).

5 · Ins. by Act 103 of 1976, s. 6 (retrospectively).

6 · Subs. by Act 10 of 2000, s. 119, for " provisions relating to offences and penalties " (w.e.f. 12-5-2000).

7 · Ins. by s. 119, ibid. (w.e.f. 12-5-2000).

9A · Collection of tax to be only by registered dealers. —N —No person who is not a registered dealer shall collect in respect of any sale by him of goods in the course of Inter-State trade or commerce any amount by way of tax under this Act, and no registered dealer shall make may such collection except in accordance with this Act and the rules made thereunder.]

2 · [9B. Rounding off of tax, etc . — The amount of tax, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupees and, for the purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored:

10 · Penalties . — If any person —

3 · [(a) furnishes a 4*** declaration under sub -section (2) of section 6 or sub-section (1) of section 6A or sub -section (4) 5 [sub-section (8)] which he knows, or has reason to believe, to be false; or

7 · [(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,]

1 · Subs. by Act 10 of 2000, s. 119, for “including any penalty” (w.e.f. 12-5-2000).

2 · Ins. by Act 61 of 1972, s. 7 (w.e.f. 1-4-1973).

3 · Subs. by s. 8, ibid ., for clause (a) (w.e.f. 1-4-1973).

4 · The words “certificate or” omitted by Act 16 of 2007, s. 6 (w.e.f. 1-04-2007).

5 · Ins. by Act 20 of 2002, s. 153 (w.e.f. 13-05-2002).

6 · Subs. by Act 61 of 1972, s. 8, for “clause (b)” (w.e.f. 1-4-1973).

7 · Ins. by Act 31 of 1958, s. 7 (w.e.f. 1-10-1958).

1 · [10A. Imposition of penalty in lieu of prosecution . — 2 [(1)] If any person purchasing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing impose upon him by way of penalty a sum not exceeding one-and-a-half times 3 [the tax which would have been levied under sub -section (2) of section 8 in respect of the sale to him of the goods, if the sale had been a sale falling within that sub -section]:

4 · [(2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9—

11 · Cognizance of offences . — (1) No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Government within the local limits of whose jurisdiction the offence has been committed or of such officer of that Government as it may, by general or special order, specify in this behalf; and no court inferior to that of a presidency magistrate or a magistrate of the first class shall try and such offence .

12 · Indemnity . —N —No suit, prosecution or other legal proceeding shall lie against any officer of Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

13 · Power to make rules . — (1) The Central Government may, by notification in the Official Gazette, make rules providing for—

6 · [(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]

7 · [(ab)] the form and the manner for furnishing declaration under sub-section (8) of section 8;]

1 · Ins. by Act 31 of 1958, s. 8 (w.e.f. 1-10-1958) .

2 · Section 10A re -numbered as sub -section (1) thereof by Act 28 of 1969, s. 7 (w.r.e.f. 1-10-1958).

3 · Subs . by Act 61 of 1972, s . 9, for certain words (w.e.f. 1-4-1973) .

4 · Ins . by Act 28 of 1969, section 7 (w.r.e.f. 1-10-1958) .

5 · Subs. by Act 16 of 2007, s. 5 , for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007) .

6 · Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).

7 · Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).

2 · [(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 1 [the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];

4 · [(h) the proper functioning of the Authority constituted under section 19;

5 · [(2) Every rule made by the Central Government under sub-section (1) shall be laid, as soon as may be after it is made, before each House of Parliament , while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.]

6 · [(aa) the manner in which security may be furnished under sub-section (2A) or sub -section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]

1 · Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).

2 · Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).

3 · Subs. by Act 28 of 1969, s. 8 , for "sub -section (3)" (retrospectively).

4 · Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).

5 · Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).

6 · Ins. by s. 10 , ibid . (w.e.f. 1-4-1973).

1 · [(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;

14 · . [Certain goods to be of special importance in inter-State trade or commerce.] Omitted by the Taxation Laws (Amendment) Act, 2017 (18 of 2017), s. 14 (w.e.f. 1-7-2017).

15 · . [Restrictions and conditions in regard to tax on sales or purchases of declared goods . ] Omitted by s . 15, ibid. (w.e.f. 1-7-2017).

5 · [CHAPTER V

16 · Definitions. — In this Chapter,—

1 · Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).

2 · Subs. by Act 31 of 1958, s. 9, for " the authorities to which " ( w.e.f. 1-10-1958).

3 · Subs. by Act 31 of 1953, s. 9, for " the nature " (w.e.f. 1-10-1958).

4 · Subs. by Act 61 of 1972, s.10, for “the State Government” (w.e.f. 1-4-1973).

5 · Ins. by s. 13, ibid. (w.e.f 1-4-1973).

17 · Company in liquidation . — (1) Every person—

18 · Liability of directors of private company in liquidation . —N —Notwithstanding anything contained in the Companies Act, 1956 (1 of 1956), when any private company is wound up after the commencement of this Act, and any tax assessed on the company under this Act for any period, whether before or in the course of or after its liquidation, cannot be recovered, then, every person who was a director of the private company at any time during the period for which the tax is due shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of company.]

1 · [CHAPTER VA

18A · Appeals to highest appellate authority of State . — (1) Notwithstanding anything contained in a State Act, any person aggrieved by an order made by the assessing authority under sub-section (2) of section 6A, or an order made under the provisions of sub-section (3) of that section, may, notwithstanding anything contained in the general sales tax law of the appropriate State, prefer an appeal to the highest appellate authority of the State against such order:

2 · [CHAPTER VI

19 · . Central Sales Tax Appellate Authority . — (1) The Central Government constitute, by notification in the Official Gazette, an Authority to settle inter-State disputes falling under 3 [section 6A read with section 9] of this Act, to be known as " the Central Sales Tax Appellate Authority (hereinafter referred to as the Authority " ).

1 · Ins. by Act 14 of 2010, s. 79 (w.e.f. 1-6-2010).

2 · Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005)

3 · Subs. by Act 23 of 2004, s. 119, for “section 6A or section 9” (w.e.f. 10-9-2004).

1 · [(2A)Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the Income-tax Act,1961 (43 of 1961) may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act.]

2 · [19A. Vacancies, etc., not to invalidate proceedings.—No proceeding before the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.]

3 · [20. Appeals.—4 4 [(1) An appeal shall lie to the Authority against any order passed by the highest appellate authority of a State under this Act determining issues relating to stock transfers or consignments of goods, in so far as they involve a dispute of inter-State nature.]

1 · Ins. by Act 3 of 2006, s. 2 (w.e.f. 1-3-2006).

2 · Ins. by s. 3, ibid. (w.e.f. 1-3-2006).

3 · Subs. by s. 4, ibid., for section 20 (w.e.f. 1-3-2016).

4 · Subs. by Act 14 of 2010, s. 80, for sub-section (1) (w.e.f. 8-5-2010).

21 · Procedure on receipt of application . — (1) On receipt of an appeal, the Authority shall cause a copy thereof to be forwarded to the 1 [assessing appellate authority] concerned as well as to each State Government concerned with the appeal and to call upon them to furnish the relevant records:

3 · [Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative, and 4 [also to each State Government] concerned with the appeal of being heard.]

22 · Poweres of the Authority.—(1) The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908) , while trying a suit in respect of the following matters, namely:—

6 · [(1A) The Authority may grant stay of the operation of the order of the highest appellate authority against which the appeal is filed before it or order the 7 [deposit] of the tax before entertaining the appeal and while granting such stay or making such order for the 7 [deposit] of the tax, the Authority shall have regard, if the assessee has made 7 [deposit] of the tax under the general sales tax law of the State concerned, to such 7 [deposit] or pass such appropriate order as it may deem fit.]

1 · Subs. by Act 32 of 2003, s. 164, for certain words (w.e.f. 14-5-2003).

2 · Subs. by Act 3 of 2006, s. 5, for “assessing authority” (w.e.f. 1-3-2006).

3 · The proviso subs. by Act 32 of 2003, s.164 (w.e.f. 14-5-2003).

4 · Subs. by Act 23 of 2004, s. 119, for " also to the State Government " (w.e.f. 10-9-2004).

5 · Subs. by Act 3 of 2006, s. 5, for “appellant and to the assessing authority” (w.e.f. 1-3-2006).

6 · Subs. by s. 6, ibid., for sub-section (1A) (w.e.f. 1-3-2006).

7 · Subs. by Act 14 of 2010, s. 81, for “pre-deposit” (w.e.f. 8-5-2010).

1 · [(1B) The Authority may issue direction for refund of tax collected by a State which has been held by the Authority to be not due to that State, or alternatively, direct that State to transfer the refundable amount to the State to which central sales tax is due on the same transaction:

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.

24 · Authority for Advance Rulings to function as Authority under this Act.—(1) Notwithstanding anything contained in any other law for the time being in force and in section 19 of this Act, the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) shall be notified by the Central Government in the Official Gazette, with such modifications as many be necessary, to make its composition in conformity with section 19 of this Act, as the Authority under this Act till such time an Authority is constituted under that section.

3 · [25. Transfer of pending proceedings . — (1) On and from the commencement of the Central Sales Tax (Amendment) Act, 2005 (3 of 2006), all appeals (except appeals against orders of the highest appellate authority of the State) pending before the Authority notified under sub-section (1) of section 24 shall stand transferred together with the records thereof to the highest appellate authority of the concerned State.

26 · Applicability of order passed . —A —An order passed by the Authority under this Chapter shall be binding on 5 [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 6*** .]

1 · Ins. by Act 14 of 2010, s. 81 (w.e.f. 8-5-2010).

2 · Subs. by Act 32 of 2003, s. 165, for “in all matters” (w.e.f. 14-5-2003).

3 · Subs. by Act 3 of 2006, s. 7, for section 25 (w.e.f. 1-3-2006).

4 · Proviso to sub -section (2) omitted by Act 14 of 2010, s. 82 (w.e.f. 8-5-2010).

5 · Subs. by Act 23 of 2004, s. 119, for “the assessing authorities” (w.e.f. 10-9-2004).

6 · The words “or Union territory” omitted by Act 3 of 2006, s. 8 (w.e.f. 1-3-2006).

Subordinates (25)

Government of Chhattisgarh

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Teryuf fdvt verrd} fert 5 64124.6

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ExtxaoruLsARE 29 DATED : J Darczekr, [999.

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ETNTe YRT fartt , aifurferd &r, qTHI, 3fefd5, va Vitaz 772t1 20 74 71434 f*4rq- fqT TT4 1973 afe77T Rygr, fe745 _1o.92.001 7ri945 /10 - 372

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f va -4TTTfatT (arfurfra dr farrt) 4HT4 435 36Tu Ria I4V, RT4Ir

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Central Sales Tax (Delhi) Rules_2005 ason Sth March 2014

Type: rules · UID: 3e0ddfa9c6e321d96660a39987a2c182e3c1a7a3 · PDF: yes · Text: yes · Rule index: yes

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fal, afrm #r ul, 31ffai pa #ifera5 T20 4714 #1ah fxur7u7 f4TTT"

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Government of Chhattisgarh Finance, Commercial Tax; Planning, Economic and Statistics 20-Point Programme Implementation Department Mantralay

Type: notifications · UID: 57ffa20674d837d07556d6e3581648c0eda87a47 · PDF: yes · Text: yes · Rule index: yes

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liltep] 14/0/12 pd 120pj

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CENTRAL SALES TAX (DELHI) RULES, 2005

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lelter] 11.10/12 Irp wpj

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EcrflrTa YIRT fm (d &uF7I farnt (afUjfura #v far) HATT

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THE CENTRAL SALES TAX (RAJASTHAN) RULES, 1957

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SERIES II NQ_ 2 DATED 18Tk MARCH 1994 ,

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@nay &q wiwg &_baT {4g 3H14 / d14311 / HiReai / d14a / 2014 [6 RTYg frii 64/63/15 9fal, 1. HT #pfy 34rTdd, afifqa &r, 5,T. 24 #Hcr w8 5Ta4 D

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Halls 21/14/2023

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1.17112 Philipus

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barf & , YRT faad , 41fo1fora &r, 4j-,7T, 3fefap, Qa nifziaf 7el 20 V Thv Tipefa5h :. ` far11a I4 (a1IT s HAry 3fer77T RT4H?, f2714 29.10.20

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Daa RIMT afurkro wv fanr; #AleL, 4.+.QTT RR4R (6.L.)

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THE CENTRAL SALES TAX (RAJASTHAN) RULES1957 (Amended up to 31.09.2020)

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DrfNTTe YNTT ` fdm, 4ifi 445 &v, "THT, 311f2/4 va Fifah 7 20 4Ey 4Te:4 f371-44- faT

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