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Section 1 The Central Sales Tax, 1956

The Central Sales Tax, 1956





(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 date2 as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.



1. The words “except the State of Jammu and Kashmir” omitted by Act 5 of 1958, sec. 2 (w.e.f. 13-3-1958).


2. Came into force on 5-1-1957, all sections except section 15, vide S.R.O. 78, dated 4th January, 1957, published in the Gazette of India, Extra., 1957, Pt. II, Sec. 3, p. 57. Section 15 came into force on 1-10-1958, vide G.S.R. 897, dated 23rd September, 1958, published in the Gazette of India, Extra., 1958, Pt. II, Sec. 3 (i), p. 476.



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Central Sales Tax, 1956


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