CENTRAL SALES TAX ACT 1956
1. It extends to the whole of India.
2. Every dealer who makes an inter
state sale must be a registered dealera certificate of registration has to be displayed at all places of his business.
3. There is no exemption limit of turnover for the levy of central sales tax.
4. Under this act, the goods have been classified as:
# Declared goods or goods of special importance in inter
state trade or commerce and
# Other goods.
The rates of tax on declared goods are lower as compared to the rate of tax on goods inthe second category.
5 The tax is levied under this act by the Central Government but, it is
collected by that state government from where the goods were sold.6 The rules regarding submission of returns, payment of tax, appeals etc. are not given inthe act but are formulated by the state in respect of its own sales tax law.
APPROPRIATE STATE [SECTION 2 (A)]
It means the state where a dealer has his business situated.
BUSINESS [SECTION 2 (AA)] –
Any trade, transaction, commerce or manufacture or any adventure or concern in thenature of trade, commerce or manufacture whether or not it is carried on with a motive tomake gain or profit and whether or not any profit or gain accrues fro
DEALER [SECTION 2(B)]
Any person who carries on (whether regularly or otherwise) the business of buying,selling, supplying or distributing goods, directly or indirectly, for cash forcommission or other consideration. It includes
1 A local authority, a body corporate, a company, any cooperative society, firm,HUF association of persons which carries on such business
2 A broker, commission agent who carries on business of buying, selling ordistributing goods