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of <h1>Central Sales Tax Act, 1956: Central and State Governments Can Establish Rules on Registration, Sales, and Penalties</h1> The Central Sales Tax Act, 1956, grants the Central Government authority to establish rules regarding registration applications, sale price determinations, turnover periods, and cancellation conditions. It also covers the form and particulars of declarations, goods enumeration, fees, and the functioning of relevant authorities. Rules made by the Central Government must be presented to Parliament for approval. State Governments can also create rules consistent with the Act to facilitate its purposes, including dealer registration lists, security furnishing, account maintenance, and business information. Breaches of these rules may incur fines, including daily penalties for ongoing violations.
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