https://www.taxtmi.com/article/detailed?id=5871 The Central Sales Tax Act, 1956 and related constitutional amendments provide a Union framework to formulate principles determining when a sale or purchase occurs in the course of inter state trade or commerce or outside a State or in the course of import into or export from India, to provide for levy, collection and distribution of taxes on such inter state sales, and to declare certain goods of special importance whose taxation by States is subject to parliamentary restrictions and conditions; the tax is enacted by Parliament but collected through State agencies and assigned to States. en-us Wed, 15 Oct 2014 10:47:56 +0530 Wed, 15 Oct 2014 10:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5871 The Central Sales Tax Act, 1956 and related constitutional amendments provide a Union framework to formulate principles determining when a sale or purchase occurs in the course of inter state trade or commerce or outside a State or in the course of import into or export from India, to provide for levy, collection and distribution of taxes on such inter state sales, and to declare certain goods of special importance whose taxation by States is subject to parliamentary restrictions and conditions; the tax is enacted by Parliament but collected through State agencies and assigned to States. Articles Value Added Tax - VAT and CST Wed, 15 Oct 2014 10:47:56 +0530 https://www.taxtmi.com/article/detailed?id=5871