The Central Sales Tax Act

Short title, extent and commencement

Definitions

When is a sale or purchase of goods said to take place in the course of inter-State trade or  commerce

When is a sale or purchase of goods said to take place outside a State

When is a sale or purchase of goods said to take place in the course of import or export

Liability to tax on inter-State sales

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

Registration of dealers

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

Determination of turnover

Levy and collection of tax and penalties

Collection of tax to be only by registered dealers

Rounding off of tax, etc

Penalties

Imposition of penalty in lieu of prosecution

Cognizance of offences

Indemnity

Power to make rules

[Omitted.]

Company in liquidation

Liability of directors of private company in liquidation

Appeals to highest appellate authority of State

Central Sales Tax Appellate Authority

Vacancies, etc., not to invalidate proceedings

Appeals

Procedure on receipt of application

Poweres of the Authority

Procedure of Authority

Authority for Advance Ruilings to function as Authority under this Act

Transfer of pending proceedings

Applicability of order passed

All sections

1[9A. Collection of tax to be only by registered dealers.--No person who is not a registered dealer
shall collect in respect of any sale by him of goods in the course of Inter-State trade or commerce any
amount by way of tax under this Act, and no registered dealer shall make may such collection except in
accordance with this Act and the rules made thereunder.]

LAWGIST

# 9A Collection of tax to be only by registered dealers