Section 56: Sale or purchase deemed to have taken place inside the State in certain cases

Q: What does Section 56 of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 56 CST Act pertains to "Sale or purchase deemed to have taken place inside the State in certain cases". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 56 of The Central Sales Tax Act, 1956 (CST Act) governs sale or purchase deemed to have taken place inside the State in certain cases. As verified on 19 May 2026.

Q: Is Section 56 CST Act still in force?

Yes, Section 56 of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 56 CST Act?

धारा 56 CST Act is the Devanagari Hindi reference for Section 56 of the The Central Sales Tax Act, 1956. Section 56 of The Central Sales Tax Act, 1956 (CST Act) governs sale or purchase deemed to have taken place inside the State in certain cases. As verified on 19 May 2026.

Q: What is Dhara 56 CST Act?

Dhara 56 CST Act is the Roman Hindi reference for Section 56 of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 56 of The Central Sales Tax Act, 1956 (CST Act) governs sale or purchase deemed to have taken place inside the State in certain cases. As verified on 19 May 2026.

Q: How to cite Section 56 of The Central Sales Tax Act, 1956?

Cite as: "Section 56, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 56 (India).

Law on Tips Editorial Board

(1)

Notwithstanding anything contained in this Act, any sale or purchase which took place on or before the 6th day of September, 1955 shall be deemed to have taken place inside the State if the goods have actually been delivered as a direct result of such sale or purchase for the purpose of consumption in the State, notwithstanding the fact that under the general law relating to sale of goods the property in the goods has by reason of such sale or purchase passed in another State and be subject to tax under this Act accordingly.

(2)

The provisions of this section shall not affect the liability to tax of any sale or purchase under any other provision of this Act.