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Central Sales Tax Act, 1956

 Powered By: Law House  Category: Banking/Financial, Bare Act, Public Related, Stamp, State, Tax  Pages: 20  Country: India  Language: English  File Size: 177 Kb  Download
 Description:
The CST Act, 1956 Act provides for the declaration of certain goods to be of special importance in inter-State trade or commerce and lay down restrictions on the taxation of such items. The entire revenue accruing under levy of CST is collected and kept by the State in which the sale originates.
What are the key features of the Central sales tax Act?

It extends to the whole of India. Every dealer who makes inter-sate sale must be registered dealer and a certificate of registration has to be displayed at all places of his business. There is no exemption limit of turnover for the levy of Central Sale Tax.

Related Books:

Bankers Books Evidence Act, 1891

Registration Act, 1908

The Income Tax Act, 1961

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