How many sections are in The Central Sales Tax Act, 1956 (CST Act)?

The The Central Sales Tax Act, 1956 (CST Act) contains a total of 86 sections organized across 6 chapters. The chapters are: Chapter IVR — egistration and Permit — 5 sections; Chapter VA — ssessment, Collection and Penalty — 23 sections; Chapter VIIN — spection of Business Places and Accounts and Establishment of Check Posts — 18 sections; Chapter VIIA — ppeals, Revisions and Refunds — 15 sections; Chapter VIIIO — ffence & Penalties — 6 sections; Chapter IXMIS — cellaneous — 19 sections.

Where can I read the complete CST Act bare act online for free?

You can read the complete, updated text of The Central Sales Tax Act, 1956 (CST Act) with all 86 sections for free at Law on Tips (lawontips.com). Each section includes the full legislative text with chapter-wise navigation.

What does CST Act deal with?

The Central Sales Tax Act, 1956 (CST Act) is an Indian legislation enacted in 1956 passed by the Parliament of India. An Act to formulate principles for determining when a sale or purchase takes place in inter-State trade or commerce. Read the complete bare act text with section-by-section navigation at Law on Tips.

What is the full form of CST Act?

CST Act stands for "The Central Sales Tax Act, 1956". It is an Indian legislation containing 86 sections across 6 chapters. You can read the complete CST Act bare act with all sections at Law on Tips.

The Central Sales Tax Act, 1956 (CST Act) - Complete Bare Act with All 86 Sections | Law on Tips

Ch. IVR

egistration and Permit

S.13Registration of dealers S.13ARegistration of Industrial Units S.14Procedure for registration S.14ASuspension of registration in certain cases S.15Issue of permits

Ch. VA

ssessment, Collection and Penalty

S.16Assessment of tax S.17Procedure to be followed by the assessing authority S.17ASelf Assessment S.17BSpecial provision for completion of assessment S.17CAssessment in certain cases treated as completed S.18Visit to dealer's premises and audit of accounts and other records to designated officers and audit assessment S.19Assessment of escaped turnover S.19AAssessment in cases of price variation S.19BAssessment in case of under valuation S.19CProtective assessment S.20Assessment of legal representatives S.21Liability of firms S.21AFirm dissolved or business discontinued S.22Collection of tax by dealers S.23Payment and recovery of tax S.23ASection 23A S.23B[ Reduction of arrears in certain cases. [Substituted by Kerala Act No. 5 of 2019, dated 19.7.2019.]S.24Recovery of penalty S.25Further mode of recovery S.26Recovery of tax when business is transferred S.26ACertain transfers to be void S.26BTax payable to be first charge on the property S.26CLiability of Directors of a Private Company

Ch. VIIn

spection of Business Places and Accounts and Establishment of Check Posts

S.27Maintenance of true and correct accounts by dealers S.27AAudit of accounts S.28Power to order production of accounts and powers of entry, Inspection etc S.28APurchase of goods to prevent under valuation S.29Establishment of check post and inspection of goods in transit S.29AProcedure for inspection of goods in transit through notified areas S.30Regulation of transport of notified goods S.30AProcedure for transport of notified goods S.30BTransit of goods through the State and issue of transit pass S.30CSection 30C S.30DSection 30D S.30EConfiscation by authorised officers of notified goods, vessel or vehicle in case of smuggling S.30FProcedure as to perishable goods seized under Section 30E S.30GPolice Assistance for inspection, search and seizure S.31Possession and submission of certain records by owners etc., of vehicle and vessels S.32Forwarding agency, etc., to submit returns S.33Banks to submit returns S.33AWarehousemen to submit returns

Ch. VIIA

ppeals, Revisions and Refunds

S.2ANotwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later S.34Section 34 S.35Powers of revision of the Deputy Commissioner suo mot S.36Power of revision of Deputy Commissioner on application S.37Powers of revision of the Board of Revenue suo-motu S.38Powers of revision of the Board of Revenue on application S.39Appeal to the Appellate Tribunal S.39AFiling of application for settlement of cases S.40Appeal to the High Court S.41Revision by the High Court S.42Appeals, petitions and applications to the High Court to be heard by a Bench of not less than two judges S.42AFee for interlocutory petitions S.43Power to rectify any error apparent on the face of the record S.44Refund S.45Section 45

Ch. VIIIO

ffence & Penalties

S.45AImposition of penalty by officers and authorities S.45BPenalty for transport of goods without records S.46Penalty for submitting untrue return etc S.46APenalty for illegal collection of tax S.47Composition of offences S.48Offences by Companies

Ch. IXMis

cellaneous

S.49Courts not to set aside or modify assessments except as provided in this Act S.49ABar against attachment in certain cases S.50Assessment etc., not to be questioned in prosecution S.51Bar of certain proceedings S.52Limitation for certain suits and prosecutions S.53Power to summon witnesses and cause production of documents S.54Prohibition of disclosure of particulars produced before sales tax authorities S.55Persons entitled to appear before authority S.55ARounding off of turnover, tax etc S.55BService of notice S.55CAppropriation of payment S.56Sale or purchase deemed to have taken place inside the State in certain cases S.57Power to make rules S.58Power to amend Schedules S.58AElectronic filing and payment S.59Certain transaction deemed to be first sale (or first purchase)S.59APower of Commissioner of Commercial Taxes to issue clarification S.60Power to remove difficulties S.61Repeal

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The Central Sales Tax Act, 1956