The Central Sales Tax Act, 1956

The Central Sales Tax Act, 1956 is an Indian law that regulates the levy and collection of taxes on the sale of goods in India. It provides guidelines for inter-state trade and commerce and outlines the procedure for the collection and distribution of taxes on such transactions. The act also specifies the rules for determining the taxable amount, the liability of the parties involved in the transaction, and the registration requirements for dealers. The Act is intended to create uniformity in the taxation of goods across the country.