Central Sales Tax Act, 1956 · Chapter I: Preliminary
Section 1: Short title, extent and commencement
(1) This Act may be called the Central Sales Tax Act, 1956.
(2) It extends to the whole of India ***
(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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.