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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