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Section 13 The Central Sales Tax, 1956

The Central Sales Tax, 1956





(1) The Central Government may, by notification in the Official Gazette, make rules providing for –


(a) the manner in which application for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;


1[(aa) the manner of determination of the sale price and the deductions from the total consideration for a works contract under the proviso to clause (h) of section 2;]


2[[3(ab)] the form and the manner for furnishing declaration under sub-section (8) of section 8;]


(b) the period of turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 4[under clause (c) of sub-section (1) of section 8A] in the process of such determination;


(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;


5[(d) the form in which and the particulars to be contained in any declaration or certificate to be given under this Act 6[the State of origin of such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];


(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;


(f) the matters in respect of which provision may be made under the provision to 7[sub-section (2)] of section 9;


(g) the fees payable in respect of applications under this Act.]


8[(h) the proper functioning of the Authority constituted under section 19;

(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of
section 19;


(j) any other matter as may be prescribed.]


9[(2) Every rule made by the Central Government under sub-section (1) shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.]


(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.


(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:—


(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists


10[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]


(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;


(c) the furnishing of any information relating to the stocks of goods of purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;


(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;


11[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;


(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]


(f) in the case of an Undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;


(g) the time within which, the manner in which and 12[the authorities to whom] any change in the ownership of any business or in 13[the name, place or nature] of any business carried on by any dealer shall be furnished.


(5) In making any rule under this section 14[the Central Government or as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.




Sphere of rule making power

Section 13 (3) and (4) set out the spheres of rule-making powers of the State Governments. Inter-State trade and commerce involves dealers of two different State. Any rule made by a State Government can only govern the dealers of that State. It cannot govern dealers of other States. Any rule that governs dealers of X State cannot be considered as mandatory; State of Madras v. Nandlal & Co., (1967) 20 STC 374 (SC).



1. Ins. by Act 18 of 2005, sec. 92 (w.e.f. 13-5-2005).


2. Ins. by Act 20 of 2002, sec. 154 (w.e.f. 11-5-2002).


3. Clause (aa) relettered as clause (ab) by Act 18 of 2005, sec. 92 (w.e.f. 13-5-2005).


4. Ins. by Act 61 of 1972, sec. 10 (w.e.f. 1-4-1973).


5. Subs. by Act 31 of 1958, sec. 9, for clause (d) (w.e.f. 1-10-1958).


6. Ins. by Act 61 of 1972, sec. 10 (w.e.f. 1-4-1973).


7. Subs. by Act 28 of 1969, sec. 8, for “sub-section (3)” (w.r.e.f. 5-1-1957).


8. Ins. by Act 41 of 2001, sec. 2 (w.e.f. 17-3-2005).


9. Subs. by Act 61 of 1972, sec. 10, for sub-section (2) (w.e.f. 1-4-1973).


10. Ins. by Act 61 of 1972, sec. 10 (w.e.f. 1-4-1973).


11. Subs. by Act 61 of 1972, sec. 10, for clause (e) (w.e.f. 1-4-1973).


12. Subs. by Act 31 of 1958, sec. 9, for “the authorities to which” (w.e.f. 1-10-1958).


13. Subs. by Act 31 of 1958, sec. 9, for “the nature” (w.e.f. 1-10-1958).


14. Subs. by Act 61 of 1972, sec. 10, for “the State Government” (w.e.f. 1-4-1973).



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