CST ACT 1956-CENTRAL SALES TAX ACT 1956 INTER-STATE SALES TAX


CHAPTER 3- INTER-STATE SALES TAX

6. Liability to tax on inter-State sales

6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale

7. Registration of dealers

8. Rates of tax on sales in the course of inter-State trade or commerce

8A. Determination of turnover

9. Levy and collection of tax and penalties

9A. Collection of tax to be only by registered dealers

9B. Rounding off of tax, etc.

10. Penalties

10A. Imposition of penalty in lieu of prosecution

11. Cognizance of offences

12 Indemnity

13. Power to make rules
Wednesday, February 17, 2010

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