The Central Sales Tax Act,1956 (74 of 1965) (Bare Act)/ (Record no. 157768)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00329nam a2200109Ia 4500 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | CUS |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.54 |
| Item number | UNI/1 |
| 245 #4 - TITLE STATEMENT | |
| Title | The Central Sales Tax Act,1956 (74 of 1965) (Bare Act)/ |
| Statement of responsibility, etc. | Universal Law Publishing |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | New Delhi: |
| Name of publisher, distributor, etc. | Universal Law Publishing, |
| Date of publication, distribution, etc. | 2010. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | iv, 64 p. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | THE CENTRAL SALES TAX ACT, 1956<br/>Amendments to the Central Sales Tax Act, 1956 (74 of 1956) by the Finance Act, 2010<br/>CHAPTER I<br/>PRELIMINARY<br/>1. Short title, extent and commencement<br/>2. Definitions<br/><br/>CHAPTER II FORMULATION OF PRINQPLES FOR DETERMINING WHEN A SALE OR PURCHASE OF GOODS TAKES PLACE IN THE COURSE OF INTER-STATE TRADE OR COMMERCE OR OUTSIDE A STATE OR IN THE COURSE OF IMPORT OR EXPORT 3. When is a -sale or purchase of goods said to take place in the course of inter-State trade or commence 4. When is a sale or purchase of goods said to take place outside a State 5. When is a sale or purchase of goods said to take place in the course of import or export<br/>CHAPTER III<br/>INTER-STATE SALES TAX Liability to tax on inter-State sales Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale Registration of dealers Rates of tax on sales in the course of inter-State trade or commerce<br/>Determination of turnover Levy and collection of tax and penalties 9A. Collection of tax to be only by registered dealers 93. Rounding off of tax, etc. . •<br/>10. Penalties IDA. Imposition of penalty in lieu of prosecution . . 11. Cognizance of offences 12. Indemnity<br/>13. Power to make rides<br/><br/>CHAPTER IV<br/>GOODS OF SPECIAL IMPORTANCE IN INTER-STATE<br/>TRADE OR COMMERCE 14. Certain goods to be of special importance in inter-State trade or commerce 15. Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State<br/>25<br/>30<br/>CHAPTER V<br/>LIABILITY IN SPEQAL CASES<br/>16. Definitions 17. Company iji liquidation 18. Liability of directors of private company in liquidation<br/>CHAPTER VA<br/>APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE ISA. Appeals to highest appellate authority of State<br/>CHAPTER VI<br/>AUTHORITY TO SETTLE DISPUTES IN COURSE OF<br/>INTER-STATE TRADE OR COMMERCE 19. Central Sales Tax Appellate Authority 19A. Vacancies, etc., not to invalidate proceedings 20. Appeals 21. Procedure on receipt of application 22. Powers of tire Authority . . • 23. Procedure of Authority 24. Autlrority for Advance Rulings to function as Authority under this Act 25. Transfer of pending proceedings 26. Applicability of order passed<br/>THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES, 1957<br/>Rules<br/><br/>Certificate of registration<br/>Amendment or cancellation of certificate of registration<br/>Determination of turnover<br/>Frescription of goods for certain purposes<br/>FORMS FORM A.—Application for registration under section 7(l)/7{2) of the Central Sales Tax Act, 1956 FORM B.—Certificate of registration FORM C.—Form of Declaration FORM D. Form of Certificate for Making Government Purchases FORM E I. Certificate under sub-section (2) of section 6 FORM E n. Certificate under sub-section (2) of section 6 FORM F.—Form of declaration to be issued by the transferee . FORM G. Form of Indemiuty Bond FORM H.—Certificate of export FORM l.—lDeclaration for the purpose of subsection (8) of section 8 of ' ■ tlie Central Sales Tax Act, 1956—See rule 12(11)] FORM J.-Form of certificate for claiming exemption under section 6(4)<br/> |
| 650 ## - SUBJECT | |
| Keyword | Bare Act |
| 710 ## - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Universal Law Publishing |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Bare Acts and Legal Education Series |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Full call number | Accession number | Date last seen | Date last checked out | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Central Library, Sikkim University | Central Library, Sikkim University | General Book Section | 29/08/2016 | 343.54 UNI/1 | P12596 | 11/07/2018 | 11/07/2018 | Bare Acts and Legal Education Series |