Central Sales Tax Act, 1956

Act No. 74 of 1956 In force from 05-01-1957 Ministry of Finance 33 sections

An Act to formulate principles for determining when a sale or purchase of goods takes place 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 the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.

101 Supreme Court judgments considering this law. Search within these.

• Commissioner of Sales Tax, Maharashtra, Bombay v. R.M.D.C.
  2025 INSC 11887 October 2025Disposed of

  Issue arose whether tax can be levied u/s.3F of the Uttar Pradesh Trade Tax Act, 1948, on the ink and processing material used by the appellant in undertaking the printing work of lottery tickets.

• M/s United Spirits Ltd. v. The State of Madhya Pradesh & Ors.
  2025 INSC 83314 July 2025Dismissed

  Did the appellants-manufacturers cause to effect the entry of goods into the local area as required u/s.3(1)(a) r/w ss.2(1)(aa), 2(1)(b) and 2(3), M.P. Entry Tax Act, 1976, rendering them liable for entry tax for the period…

• State of Rajasthan & Ors. v. Combined Traders
  2025 INSC 49616 April 2025Dismissed

  Sub-rule (20) of Rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957 provided that where any dealer had generated declaration forms or certificates by misrepresentation of fact or by fraud or in contravention of the…

• M/s JSW Steel Limited v. Pratishtha Thakur Haritwal & Ors.
  2025 INSC 40127 March 2025Disposed of

  Whether the case of the present Petitioner is specifically covered by the judgment of this Court in the case of Ghanshyam Mishra and Sons Private Limited v. Edelweiss Asset Reconstruction Company Limited and Others [2021] 13 SCR…

• The State of Maharashtra & Ors. v. Prism Cement Limited & Anr.
  2025 INSC 19912 February 2025Dismissed

  Whether the amendment to s.8(5) of the Central Sales Tax Act, 1956 (CST Act), introduced by the Finance Act, 2002, applies retrospectively to take away tax exemption benefits granted under the Package Scheme of Incentives, 1993…

• (Reliance Communications v. Commissioner of Service
  2024 INSC 88020 November 2024Disposed of

  Whether the mobile service providers who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings etc. can take the benefit of…

• Commissioner of Customs v. M/s Canon India Pvt. Ltd.
  2024 INSC 8547 November 2024

  Issue arose whether there was an “error apparent on the face of the record” for the purpose of entertaining the review petition; whether law laid down in Canon India’s case as regards the power of the DRI to issue show cause…

• Tata Motors Limited v. Central Sales Tax Appellate Authority & Others
  2022 INSC 99221 September 2022Disposed of
• The State of Maharashtra and Others v. Greatship (India) Limited
  2022 INSC 99120 September 2022Appeal(s) allowed
• M/S Vellanki Frame Works v. The Commercial Tax Officer, Visakhapatnam
  2021 INSC 2013 January 2021Dismissed
• Commercial Taxes Officer v. M/S. Bombay Machinery Store
  2020 INSC 36827 April 2020Dismissed
• Nirmal Kumar Parsan v. Commissioner of Commercial Taxes & Ors.
  2020 INSC 6021 January 2020Dismissed
• State of West Bengal & Ors. v. Calcutta Club Limited
  2019 INSC 11113 October 2019Disposed of
• State of Madhya Pradesh and Others v. Lafarge Dealers Association and Others
  2019 INSC 7349 July 2019Disposed of
• State of Karnataka and Anr. v. M/S Durga Projects Inc
  2018 INSC 2056 March 2018Dismissed
• State of Kerala and Others v. Fr. William Fernandez Etc. Etc.
  2017 INSC 10149 October 2017Disposed of
• M/S Larsen & Toubro Ltd. v. State of Jharkhand and Ors.
  2017 INSC 127421 March 2017Appeal(s) allowed
• M/S. Patel Brothers v. State of Assam and Ors.
  2017 INSC 244 January 2017Dismissed
• Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
  2016 INSC 101911 November 2016Directions issued
• J. K. Lakshmi Cement Ltd. v. Commercial Tax Officer, Pali
  2016 INSC 87716 September 2016Dismissed
• Smt. B. Narasamma v. Deputy Commissioner Commercial Taxes Karnataka & Anr.
  2016 INSC 59111 August 2016Disposed of
• M/S Ravi Prakash Refineries (P) Ltd. v. State of Karnataka
  2016 INSC 3633 May 2016Partly allowed
• Commissioner, Delhi Value Added Tax v. M/S. Abb Ltd.
  2016 INSC 2975 April 2016Dismissed
• M/S. Casio India Co. Pvt. Ltd. v. State of Haryana
  2016 INSC 27929 March 2016Appeal(s) allowed
• State of Jharkhand & Ors. v. M/S.Laopalar.G. Ltd.
  2014 INSC 21327 March 2014Appeal(s) allowed
• M/S Hotel Ashoka (Indian Tour.Dev.Cor.Ltd.) v. Assistant Commissioner of Commercial Taxes &Anr.
  2012 INSC 723 February 2012Appeal(s) allowed
• State of Jharkhand & Ors. Etc. v. M/S. Shivam Coke Industries, Dhanbad, Etc.
  2011 INSC 56910 August 2011Disposed of
• M/S. Bansal Wire Industries Ltd. and Anr. v. State of U.P. and Ors.
  2011 INSC 33026 April 2011Dismissed
• Commissioner of Trade Tax, U.P. v. M/S. Kartos International Etc.
  2011 INSC 2746 April 2011Appeal(s) allowed
• M/S Hyderabad Engineering Industries v. State of Andhra Pradesh
  2011 INSC 1844 March 2011Dismissed
• Mis. Saraf Trading Corporation Etc. Etc. v. State of Kerala
  2011 INSC 4213 January 2011Dismissed
• M/S. United Riceland Ltd. v. State of Haryana and Anr.
  2011 INSC 217 January 2011Partly allowed
• The Indure Ltd. and Another v. Commercial Tax Officer and Ors.
  2010 INSC 62320 September 2010Appeal(s) allowed
• Commissioner of Sales Tax, U.P. v. M/S. Sanjiv Fabrics
  2010 INSC 60110 September 2010Appeal(s) allowed
• M/S. India Meters Ltd. v. State of Tamil Nadu
  2010 INSC 5757 September 2010Dismissed
• State of Uttar Pradesh & Ors. v. M/S. Vam Organic Chemicals Limited
  2010 INSC 12526 February 2010Disposed of
• Ravi Gupta v. Commissioner Sales Tax, Delhi and Anr.
  2009 INSC 41627 March 2009Disposed of
• M/S. Dcm Limited v. Commissioner of Sales Tax, Delhi
  2009 INSC 27527 February 2009Dismissed
• M/S. A & G Projects & Technologies Ltd. v. State of Karnataka
  2008 INSC 141711 December 2008Appeal(s) allowed
• M/S. Steel Authority of India Ltd. v. Sales Tax Officer, Rourkela-1 Circle and Ors.
  2008 INSC 79910 July 2008Allowed