TABLE OF CASES XIII

                   Chapter I -Introduction 3
                   Chapter II-Government of India Act, 1935 7
                   Chapter III-Constitution of India 8
                   Chapter IV-Sales inside or outside the State 26
                   Chapter V-Sales or purchases in the course of export or import 46
                   Chapter VI-Inter-State sales or purchases 59
                   Chapter VII-Essential goods 75

                   General 83

                   Short title, extent and commencement 147
                   Definitions 155
                       Appropriate State 159
                       Business  160
                       Crossing the customs frontiers of India 165
                       Dealer 168
                       Declared Goods 225
                       Goods 225
                       Place of Business  232
                       Prescribed 233
                       Registered Dealer  234
                       Sale 234
                       Sale price 299
                       Sales Tax Law and General Sales Tax Law 314
                       Turnover 316
                       Year 319

                   When is a sale or purchase of goods said to take place
                   in the course of inter-State trade or commerce 320
                   When is a sale or purchase of goods said to take place outside a State 356
                   When is a sale or purchase of goods said to take place
                   in the course of import or export 365

                   Liability to tax on inter-State sales 385
                   Burden of proof, etc., in case of transfer of
                   goods claimed otherwise than by way of sale 404
                   Registration of dealers 407
                   Rates of tax on sales in the course of inter-State trade or commerce 433
                   Determination of turnover 521
                   Levy and collection of  tax and penalties 528
                   Collection of tax to be only by registered dealers 568
                   Rounding off of tax, etc. 574
                   Penalties 575
                   Imposition of penalty in lieu of prosecution 597
                   Cognizance of offences 613
                   Indemnity 616
                   Power to make rules 620

                   Certain goods to be of special importance
                   in inter-State trade or commerce 632
                   Restrictions and conditions in regard to tax on sale or purchase of
                   declared goods within a State 659
                   Omitted 687

                   Definitions 688
                   Company in liquidation 689
                   Liability of directors of private company in liquidation 692

                   CENTRAL AMENDING ACTS
                   Central Sales Tax (Amendment) Act, 1957 (16 of 1957) 695
                   Central Sales Tax (Amendment) Act, 1958 (5 of 1958) 695
                   Central Sales Tax (2nd Amendment) Act, 1958 (31 of 1958) 696
                   The Repealing and Amending Act, 1960 (58 of 1960) 697
                   The Finance Act, 1961 (14 of 1961) 698
                   Central Sales Tax (Amendment) Act, 1963 (8 of 1963) 699
                   The Finance Act, 1966 (13 of 1966) 699
                   The Finance Act, 1968 (19 of 1968) 700
                   The Central Sales Tax (Amendment) Ordinance, 1969 (4 of 1969) 700
                   Central Sales Tax (Amendment) Act, 1969 (28 of 1969) 703
                   Central Sales Tax (Amendment) Act, 1972 (61 of 1972) 706
                   The Finance Act, 1975 (25 of 1975) 708
                   Central Sales Tax (Amendment) Act, 1976 (103 of 1976) 709
                   The Repealing and Amending Act, 1978 (38 of 1978) 711
                   MISCELLANEOUS VALIDATION AND OTHER ACTS,
                   ORDERS AND ORDINANCES 713
                   NOTIFICATIONS OF THE CENTRAL GOVERNMENT
                   (Chronologically arranged) 717
                   CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES, 1957 726
                   CENTRAL SALES TAX (DELHI) RULES, 1957 748
                   CENTRAL SALES TAX (UTTAR PRADESH) RULES, 1957 763
                   CONSTITUTION (FORTY-SIXTH AMENDMENT) ACT, 1982
                   SUBJECT INDEX 795