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Central Sales Tax Act, 1956
 
Chapter III
 
Inter-state Sales Tax
 
Section No. Particulars
6   Liability to tax on inter-State sales



6A   Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale



7   Registration of dealers



8   Rates of tax on sales in the course of inter-State trade or commerce



8A   Determination of turnover



9   Levy and collection of tax and penalties



9A   Collection of tax to be only by registered dealers



9B   Rounding off of tax, etc.



10   Penalties



10A   Imposition of penalty in lieu of prosecution



11   Cognizance of offences



12   Indemnity



13   Power to make rules



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