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Section 1

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

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1. Short title extent and commencement . — (1) This Act may be called the Central Sales Tax Act, 1956. (2) It extends to the whole of India 2*** (3) It shall come into force on such date 3 as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.