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