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of <h1>Section 9 of Central Sales Tax Act, 1956: Tax and Penalty Rules for Interstate Sales Explained</h1> Section 9 of the Central Sales Tax Act, 1956 outlines the levy and collection of tax and penalties on inter-State sales. The Government of India levies and collects the tax, which is assessed and enforced by state authorities as if it were a state tax. The tax from sales during interstate movement is collected from the state where the dealer obtained the necessary forms. Interest is applicable for delayed tax payments, and the proceeds are assigned to the respective states, with Union Territories' proceeds going to the Consolidated Fund of India. The section also incorporates provisions for penalties and interest similar to state sales tax laws.
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