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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 BACK