(1) This Act may be called the Central Sales Tax Act, 1956

(2) It extends to the whole of India 1[***]

(3)It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.

 

NOTES:- All the provisions of this Act, in Chapters I to Iv, except Section 15, were brought into force on the 15th January, 1957 and Section 15 was brought into force on 1st October, 1958. The levy of tax on inter-State sales by Section 6 of this Act was enforced from 1st July, 1957. Chapter V containing Sections 17 and April, 1973.

Chapter VI containing Sections 19 to 26 was added by Amendment Act (41 of ) 2001 and enforced from 17th March 2005. Chapter V-A was inserted in this Act from 8th May 2010 by Finance Act (14 of) 2010.