Central Sales Tax Act, 1956 as amended by Finance Act, 2021 Alongwith Central Sales Tax (Registration and Turnover) Rules, 1957. The law/ legal book from Professional contains: Central Sales Tax Act, 1956 as amended by Finance Act, 2021 Alongwith Central Sales Tax (Registration and Turnover) Rules, 1957, 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, Determination of turnover, Levy and collection of tax and penalties, Collection of tax to be only by registered dealers, Rounding off of tax, etc., Penalties, Imposition of penalty in lieu of prosecution, Cognizance of offences, Indemnity, Power to make rules
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