Central Sales Tax Act, 1956

Act No. 74 of 1956 In force from 05-01-1957 Ministry of Finance 33 sections

An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.

170 Supreme Court judgments considering this law. Search within these.

• State of Madras v. N. K. Nataraja Mudaliar
  1968 INSC 10718 April 1968Appeal(s) allowed
• State of Madras v. R. Nand Lal & Co.
  1967 INSC 10914 April 1967Dismissed
• State of Madras v. T. Narayanaswami Naidu and Anr.
  1967 INSC 10612 April 1967Dismissed
• Bhawani Cotton Mills Ltd. v. State of Punjab & Anr.
  1967 INSC 10110 April 1967Appeal(s) allowed
• Sales Tax Officer v. K. I. Abraham
  1967 INSC 987 April 1967Dismissed
• Singareni Collieries Co. Ltd. v. State of Andhra Pradesh and Others
  1965 INSC 21212 October 1965Appeal(s) allowed
• Ben Gorm Nilgiri Plantations Company, Coonoor and Ors. v. Sales Tax Officer, Special Circle, Ernakulam and Ors.
  1964 INSC 11510 April 1964Dismissed
• Malayalam Plantations Ltd. v. The Deputy Commissioner of Agricultural Income-Tax and Sales Tax
  1964 INSC 8320 March 1964Appeal(s) allowed
• Ramsaran Das and Bros. v. Commercial Tax Officer, Calcutta and Others
  1961 INSC 30331 October 1961Dismissed
• Tata Iron and Steel Co., Limited, Bombay v. S. R. Sarkar and Others.
  1960 INSC 13429 August 1960Appeal(s) allowed